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CITY AND COUNTY OF SAN FRANCISCO 



ASSESSORS OFFICE 




DOCUMENTS DEPT. 

OCT 2 6 1987 

SAN FRANCISCO 
h> >m in • in* adv 



ANNUAL REPORT 



FISCAL YEAR 1986- 1987 



3 1223 07086 1902 



City and County of San Francisco 




Assessor's Office 

SAMUEL DUCA, M.A.I. 

ASSESSOR 



September 29,1987 



Honorable Dianne Feinstein 
Mayor of San Francisco 
Room 200, City Hall 
San Francisco, Ca. 94102 

Dear Mayor Feinstein: 

We are pleased to furnish you the Annual Report of the 

Assessor's Office, City and County of San Francisco, 

for the fiscal year 1986-87. 

The Report includes a review of the activities of this 

office with accompanying statistical information. 

Respectfully submitted, 




M DUCA 
Assessor 

SD:yb 



(415) 554-5507 



Room 101, City Hall 



San Francisco, CA 94102 



ANNUAL REPORT 
ASSESSOR'S OFFICE 



1986 - 1987 



Sam Duca 
September 29, 1987 Assessor 



TABLE 

F 

CONTENTS 



Page 

ASSESSOR ' S REPORT 1 

ADMINISTRATION DIVISION 5 

REAL PROPERTY DIVISION 8 

PERSONAL PROPERTY DIVISION 13 

TECHNICAL AND ASSESSMENT SERVICES DIVISION 20 

APPENDIX 24 



City and County of San Francisco Assessor's Office 




SAMUEL DUCA M.A.I 

ASSESSOR 



ANNUAL REPORT 
1986-87 



Nine years have elapsed since the enactment of the California 
Constitutional Amendment, Article XIII A, in June, 1978. The most prominent 
effect of "Proposition 13" as it is commonly called, has been reduced tax 
revenue and its impact on local government spending resulting from restructured 
assessment practices. 

This landmark legislation has continously affected our workload and 
production output through ongoing changes in the law. To date over 100 
legislative bills have been enacted implementing it; the following are brief 
highlights of the development of "Proposition 13" and its significance and 
impact on this office. 

Due to the complexities added by Article XIII A, the appraisal staff 
has experienced significant increase in workload. Under Proposition 13, we are 
required to reappraise all property that 

1) has changed ownership, 

2) is newly constructed, 

3) is added to or altered. 

To appraise newly constructed property, additions, and alterations 
requires that information be gathered solely through our own efforts at a con- 
siderable cost of many person-hours by field inspections, recorded permit 
applications, recorded deeds of trust, and contact with public. The added 
value of new construction to the assessment roll is sizeable, totalling 
$175 million this year and cannot be attended to fully without adequate staffing. 

In July, 1983, Senate Bill 813 became law. This legislation provides 
for a supplemental assessment roll and requires all properties that experience 
a change in ownership or have new construction to be reassessed as of the event 
date or date of completion instead of the traditional lien date of March 1st, 
and that supplemental tax bills be issued accordingly on a monthly basis. 

The Assessor's Office was fortunate at the time in receiving a 100% 
maintenance budget for FY 1983-84 plus a required supplemental appropriation to 



(415)554-5507 Room 101 , City Hall San Francisco, CA 94102 



implement SB 813. The supplemental appropriation provided for five new 

employees and an increase for EDP programming and data processing. However, 

since that time, the Department has lost eight permanent positions as 

reflected below: 

Fiscal Year Budgeted Positions 

1984/85 120 

1985/86 120 

1986/87 118 

1987/88 112 

This reduction in personnel is most significant when you consider that for 

each change made under the old system, we make one or more value changes for 

the supplemental roll. The supplemental assessment roll for 1986/87 yielded 

approximately $22 million in additional revenue. 

Proposition 58 and 60 are the latest pieces of legislation affecting 
our workload. Proposition 58 (now Section 63.1 of the Revenue and Taxation Code) 
is the exclusion between parents and children effective for transfers on or 
after November 6, 1986. 

Proposition 60 (now known as Section 69.5 of the Revenue and Taxation 
Code) is an exclusion for persons over 55 years of age who transfer the base 
year value of their principal residence to a replacement dwelling within the 
rules governing the exclusion. 

Fifty percent of all changes of ownership of real property take place 
without a sale or stated value and require close analysis and appraisal to 
determine whether or not they should be excluded from reappraisal. 

Although Assembly Bill 2345 authorizing supplemental assessments of 
fixtures was eliminated as of August 1, 1987, fixtures reported through 
July 3o, 1987, will be carried on the 1987-88 assessment roll. Therefore, this 
will not release any manpower which was previously diverted from mandatory 
objectives. In Fiscal Year 1988/1989, this manpower will be redirected toward 
the accomplishment of the mandated provisions of existing legislation. 

Understaf f ing and slower production output have resulted from: 
1) the permanent reduction in staff; 2) the inability of the Assessor to fill 
existing positions due to hiring freezes; 3) a high turnover of experienced 
personnel; 4) the training required for new entry level personnel. These 
factors have contributed to making local property tax more difficult to administer. 



-2- 



Any further cuts in staffing will mean corresponding decreases in 
revenues for the City, as we will not be able to fully comply with the re- 
quirements of state law. We have to date been very fortunate in having a 
dynamic city where the property tax values have increased on the average of 
10% each year for the last six years. 

As previously mentioned, Article XIII A of the State Constitution, 
which caused major changes in assessment practices and property tax revenues, 
was adopted in June, 1978. The table following indicates the effect of 
Proposition 13 on property tax revenue in San Francisco. 



-3- 



THE EFFECT OF PROPOSITION 13 

ON PROPERTY TAX REVENUE 

IN SAN FRANCISCO 



Year 
1977-78 

Proposition 13 

1978-79 
1979-80 
1980-81 
1981-82 
1982-83 
1983-84 
1984-85 
1985-86 
1986-87 
1987-88 



Assessed Value 

of Taxable 

Property 

$14,724,371,404 



$15,926 
17,434 
18,350 
20,316 
23,424 
26,165 
29,257 
32,191 
35,893 
38,565 



,312,244 
,385,796 
,584,092 
,708,761 
,381,385 
,905,693 
,018,537 
,185,261 
,981,738 
,086,199 



Tax Rate 
(Per $100 of 

Assessed 
Valuation) 

$11.70 



Effective 

Tax Rate 

on Full 

Assessed 

Value 

2.925% 



Estimated 

Property Tax 

Revenue 

$435,240, 000 



5.06 


1.265% 


$231,051,000 


4.97 


1.2425% 


217,066,000 


4.92 


1.23% 


225,907,000 


1.19 


1.19% 


242,399,000 


1.17 


1.17% 


274,527,000 


1.15 


1.15% 


300,908,000 


1.14 


1.14% 


333,530,000 


1.14 


1.14% 


366,979,500 


1.11 


1.11% 


398,423,197 


1.10 


1.10% 


424,215,948 



For the third straight year, higher prices were accountable for the significant 
increase in the assessed value of property in the city accompanied by a significant 
increase in the total number of reported sales. 

The residential housing market continued to be strong with interest rates 
remaining fairly stable and the supply of mortgage money adequate. The softening 
of demand for commercial office space as first noted several years ago continued 
with a vacancy factor at about the 16% level. Construction, however, remained 
strong this year as builders and developers were undertaking projects before 
building moratorium and the advent of more stringent planning and building restric- 
tions . 

Property tax revenues are expected to continue at an average rate of about 
10% annually. There are no apparent undesirable factors, economic or otherwise, that 
will substantially change this positive trend in the near future. 



-4- 



ADMINISTRATION DIVISION 



ASSESSOR'S OFFICE 
CITY AND COUNTY OF SAN FRANCISCO 
ANNUAL STATISTICAL REPORT 



The 1987-88 Assessment Roll for the City and County of San Francisco is consti- 
tuted as follows: 

Total Tangible Secured $ 34,079,109,009 

Total Tangible Unsecured 3,413,963,106 

Total Escaped Unsecured 358,061,673 



Total Tangible $ 37,851,133,788 

Penal Assessments 316,985,844 



Total Locally Assessed Valuation $ 38,168,119,632 

Prior to Exemptions 

State Assessed Property 2,612,434,340 



Total Local and State Assessed $ 40,780,553,972 

Property Prior to Exemptions 



Exemptions 1987-88 

Homeowners qualifying for $7,000 $ 679,667,024 

Assessed Value Exemption (97,189) 

(Homeowners Exemption property tax 
equivalent is reimbursed to the 
City by the State of California 

Assessed Value of Constitutional $ 1,237,441,255 

Exemptions (Veterans, Welfare, 
Charitable, etc.) 



Tax Revenue 1987-88 

Ad Valorem Tax Revenue $ 424,215,948 

Percentage of Total Revenues 37.5% 

Assessor's 1986-87 Budget Expenditures 5,078,407 

Administrative Cost 1.20% 



-5- 



ASSESSOR'S OFFICE 
CITY AND COUNTY OF SAN FRANCISCO 

1986-87 ASSESSMENT ROLL 



Taxable Value 



Percent 
of Total 



Single-Family 

Multi-Family 

Commercial, Industrial 
and Other* 

TOTAL 



$ 9,433,098,589 
7,202,198,429 

20,603,441,727 

$ 37,238,738,745 



25.4 
19.3 

55.3 

100.0 



1987-88 ASSESSMENT ROLL 



Taxable Value 



Percent 
of Total 



Single-Family 
(includes Condos) 

Multi-Family 

Commercial, Industrial 
and Other* 



TOTAL 



$ 10,287,711,342 

7,871,518,932 

22,621,323,698 

$ 40,780,553,972 



25.2 



19.3 



55.5 



100.0 



*0ther includes business personal property, possessory interest, boats, penal 
and escaped assessments, and State assessed property. 



-6- 



-7- 



REAL PROPERTY DIVISION 



ANNUAL REPORT 
REAL PROPERTY DIVISION 
1985-86 ASSESSMENT ROLL 



The Real Property Division is responsible, under the California State Consti- 
tution, for the assessment of all taxable real property and possessory interest 
in the County for the purpose of determining the ad valorem tax base for all 
taxing jurisdictions. This involves the process of discovery, appraisal and 
enrollment. 



COMPARISON OF OBJECTIVES IN 
1986-87 BUDGET WITH ACTUAL PERFORMANCE 



Objectives Actual 

Change in Ownership : 

Review all transfers 19,500 19,336 

Appraise transfers as required 16,000 15,468 

Building Permits: 

Review building permits 18,000 18,774 

Appraise building permits 11,500 12,203 

Review all requests for review and 

applications to A.A.B. for reduction 

in value. Prepare necessary reports. 4,500 4,176 

Review, inspect and appraise all splits, 
mergers, segregations, redemptions, fire 
damaged properties. 2,000 833 



Review and appraise each possessory 
interest. 



2,300 2,786 



Prepare reports for local and state 

agencies. Analyze, correlate and report 

on data for SBE. Maintain statistical 

data for State Legislature. Maintain 

assessment standard procedures for 

internal audits. 1,700* 1,810 

Prepare supplemental notices and billing 

for Supplemental Assessment Roll required 

by SB 813. 30,000 37,628 

* Man hours — Other figures are units of work 



REAL PROPERTY DIVISION 



1987-88 Assessment Roll 



The Real Property Division enrolled 162,153 parcels of real property on the 
secured roll for the 1987-88 assessment year, with a value of: 



Taxable Value 



Land $ 11,952,196,760 

Improvements 21,478,976,882 



Total $ 33,431,173,642 

This is an increase in value over the 1986-87 Assessment Roll of 

Taxable Value 

Land $ 1,254,315,968 

Improvements 1,776,323,157 



Total $ 3,030,639,125 



The Real Property Division's unsecured roll for 1987-88 consists of 136 parcels, 
The Full Value of these parcels is: 

Taxable Value 



$ 46,219,658 



The Possessory Interest roll for 1987-88 consists of 2,327 parcels with a value 
of: 

Taxable Value 
$ 473,462,435 



REAL PROPERTY DIVISION 

Our appraisal staff consisted of 13 Real Property Appraisers; 12 Senior Real 
Property Appraisers; 4 Principal Real Property Appraisers; 1 Assistant Chief 
Appraiser; and 1 Chief Appraiser; a total of 31 Appraisers. Real Property 
has 8 assessment clerks which support the appraisal staff. These positions 
were frequently unfilled during the past year due to the Mayor's freeze on 
hiring and the department's high rate of retirements. 

Under Proposition 13 we are required to reappraise all properties that had 

1. A change of ownership 

2. A sale 

3. New construction, including alterations 

The procedures we were mandated to follow were: 

1. In all changes of ownership we had to review the entire 
transfer and in most cases the previous transfer to de- 
termine whether or not this particular transfer required 
a reappraisal or would be excluded from reappraisal. If 

it required reappraisal, the property had to be reappraised 
to market value based on the market data available. 

2. Sales: All properties that sold between March 1, 1986 and 
February 28, 1987, required reappraisal to market value. 

3. All property newly constructed during the same time period 
required an appraisal to market value. Any property that 
has alterations which have added area, changed the use, or 
resulted in an extension of the economic life, is included 

in the term "New Construction." The inclusion of alterations 
as new construction means that each application for altera- 
tion requires a review and a determination as to whether it 
would require a physical inspection and reappraisal. 



WORKLOAD JULY 1, 1986 - JUNE 30, 1987 

Assessment notices were mailed out during July, 1987. As a result we re- 
ceived several thousand calls, by phone or in person. The staff was able 
to satisfy the majority of these taxpayers regarding the appraised value 
we established for their property. As a result we received only 607 
requests requiring a full review. Again this confirms our contention that 
if given time and manpower initially to complete a full appraisal on all 
mandated appraisals, it is much easier to defend our estimate of value. 
The property owner is much more satisfied and we have fewer requests for 
review as well as fewer applications for reduction in value through the 
Assessment Appeals Board. 



-19- 



2. We had 19,996 changes of ownership. (Real estate market has picked up from 
prior year.) 

A. Approximately 50% are sales and require a reappraisal to market 
value. 

B. The other 50% are changes of ownership without a sale. These re- 
quire a close analysis to determine whether or not they would be 
excluded from reappraisal. If they require reappraisal the staff 
must determine the market value of each property based on the data 
available from the properties that have actually sold. 

3. Application for permits for alterations or new construction through the Department 
of Public Works amounted to 18,774. This is approximately 50% of the applica- 
tions issued by the Central Permit, Electrical and Plumbing Departments. Some 

of these are duplications for different kinds of work on the same building 
projects . 

We are continuing to work with the Department of Public Works regarding these 
applications. Constitutional changes since Proposition 13 require that the 
Assessor receive a copy of these applications. It is of the utmost importance 
that this be accomplished. First, the law requires that new construction be 
appraised and enrolled by the Assessor. Secondly, and of equal importance, 
the added value to the assessment roll is very significant as shown by this 
year's increase to the roll for new construction in an amount in excess of 
175,000,000. 

It is important to note that all of this information was gathered solely 
through our own efforts and at considerable cost of many hours. Many of 
the applications that are available are picked up by one of our assessment 
clerks, duplicated, and then returned to Central Permit Bureau. We are now 
receiving copies of some of the permits so duplicating these is not necessary. 
The system is not complete however and some copying is still necessary. Other 
sources of discovery of new construction are accomplished by long, diligent 
search - field inspections, contact with public, recorded deeds of trust, 
and recorded permit applications. 

4. At the same time our staff reviewed all parcels involved with possessory 
interest. This involved 2,327 parcels. Each lease was reviewed and any 
necessary corrections were made for the 1987-88 Assessment Roll. The Real 
Property unsecured roll consisted of 136 items. 

5. The Assessment Appeals Board received 603 applications for reduction in full 
value. Of those filed, 25% were granted a reduction. 



filed 


603 


heard 


395 


reduced 


87 


increased 


-0- 


denied 


13 


withdrawn 


43 


no shows 


148 


to be heard 


208 



-11- 



we have enrolled 1,115 escape assessments in the amount of $155,375,770. 

In addition to the regular assessment roll, SB 813 mandated supplemental assess- 
ment effective July 1, 1983. Formerly all property changing value was revalued 
as of March 1 and enrolled for the following tax year starting on July 1. 
Under SB 813, in addition to value changes being made for the upcoming assess- 
ment value, changes are made for the balance of the fiscal year. This means 
that for each change made under the old system we make one or more value change 
for the supplemental roll. The rules are very complex, much of the new work 
has been computerized but input documents must be prepared and inputted by 
appraisal personnel and clerical staff. The first year's supplemental assess- 
ments yielded approximately $7.6 million in extra revenue. 

As of June 30, 1987, the following taxes have been billed under SB 813: 



Secured Unsecured Total 

1983 $ 6,893,931.96 $ 677,540.93 $ 7,571,472.89 

1984 $13,586,219.62 $ 601,449.45 $ 14,187,669.07 

1985 $15,137,403.82 $ 245,938.97 $ 15,383,342.79 

1986 $20,076,165.00 $1,810,386.00 $ 21,886,551.00 



This 42% increase of $6.5 million in revenue was due to the increased turnover 
of San Francisco real estate at higher prices. The Assessor's Office was 
badly understaffed during the past fiscal year and revenue would have been 
higher if the office had been fully staffed and all transactions could be 
scrutinized more closely. As real estate values become higher and transactions 
become more complex, it is unsound fiscal policy to operate a revenue genera- 
ting office such as this with a reduced and inexperienced staff. 



-12- 



PERSONAL PROPERTY DIVISION 



ANNUAL REPORT 

PERSONAL PROPERTY DIVISION 

1986-1987 



This Division, in accordance with State Law, provides for the 
assessment of personal property, trade fixtures, and leasehold 
improvements for the purpose of determining the ad valorem tax 
base for all local taxing jurisdictions in the county. This 
involves the process of discovery, auditing, appraising and 
enrollment . 



COMPARISON OF OBJECTIVES IN 
1986-87 BUDGET WITH ACTUAL PERFORMANCE 



Ob j ec t ives 



Actual 



To review and update 55,000 business 
situses for new businesses, change of 
ownership and eligibility for direct 
billings. Prepare data for 6,000 
corrections for office files & computer 



55,000 



54,643 



To review & process 43,000 business 
assessments for enrollment on the 
secured and unsecured assessment rolls 



43,000 



43,307 



To perform, review & approve 4,700 
field audits & appraisals; mandatory 
& non-mandatory. 



4,700 



4,531 



Prepare and defend all appeals to be 
heard before the Assessment Appeals 
Board . 



150 



146 



Review & enroll 2,500 taxable boat 
assessments. Examine all claims 
for boat exemptions. 



2,500 



3,463 



To prepare reports for local and state 
agencies; to analyze, cor r.e late & 
report on data for SBE; to maintain 
statistical data for state legislature; 
to maintain assessment standard 
procedures for internal audits. 



*1,800 



1,750 



*Man-hours. All other figures are 
unit s of work . 



-13- 



(Cont 'd) 
Comparison of Objectives in 
1986-87 Budget with Actual Performance 



Review 22,000 business statements, 
prepare notices of supplemental 
billing of 6,000 taxpayers, enroll 
supplemental assessment for 5,000 
taxpayers . 



Object ives Actual 
6,000 605 



Due to vacancies, retirements, personal leaves, and the 
additional workload required by AB 2345, overall targets of 
the above objective was not achieved. 

EDP priorities did not permit the program to be initiated 
until March of 1987. Objectives are projected to be completed 
in the coming 6 months. 



Note: AB 297 which became operative August 1, 1987 
repeals the supplemental assessment of trade 
fixtures under AB 2345. Taxpayers are still 
required to report acquisitions between 
March 1, 1987 and July 31, 1987 on their 
1988 Business Property Statements which we 
will process and enroll on the 1987-88 
assessment roll. 



-14- 



PERSONAL PROPERTY DIVISION 
1986-87 FISCAL YEAR 

This division processed and enrolled hi ,222 assessments on 
the 1987-88 Secured and Unsecured Assessment Rolls with the 
following assessed values: 



1986-87 



1987-88 



Other Personal Property $1,661,681,687 $1,951,002,142 



Fixtures (Improvements) 

Ves sels 

Supplemental Assessment 



1,966,376,461 1,704,535,901 

70,261,006 78,839,411 

- 12,355,985 



$3,698,319,154 $3,746,733,439 



The appeals filed with the Assessment Appeals Board on items 
assessed by the Personal Property Division resulted in: 



Reductions 

Denials 

Withdrawals 

Penalty only waivers 

Postponement s 

Total Appeals Filed 



1985-86 
44 
78 
69 
8 
12 
211 



1986-87 


43 


47 


34 


12 


10 


146 





At present, our staff consist of 27 valuation personnel and 
9 clerical support personnel. 

The production and deployment of the audit ing-valuat ion 
personnel is presented in the following pages. 



-15- 



PERSONAL PROPERTY DIVISION 



COMPARATIVE YEARLY PRODUCTION REPORT 



DEPLOYMENT OF AUDITORS BY "MAN-DAYS" 



1983-84 



1984-85 



1985-86 



1986-87 



Field Audits & Appraisals 



1,956 



2,076 



1,662 



2,014 



Other Work Covered by 
Scope of Position : 



Assessing Statements 
Up-date Field Books 
Auditor & Senior Review 
Leased Equipment & Etc. 



580 


708 


925 


888 


522 


536 


379 


332 


506 


517 


771 


508 


172 


181 


105 


187 



Instruction and 
Training Program 



82 



423 



72 



204 



Total Auditor 
Performance Time 



3,818 



4,441 



3,914 



4,133 



Other "Man-Days" not 



Covered Above : 










Supervis ion 


920 


916 


832 


847 


Vacation & Holidays 


486 


417 


493 


469 


Sick Pay 


252 


390 


314 


313 


Administrative Leave 


17 


27 


28 


162 



Total "Man-Days" 



5,493 



6, 191 



5,581 



5,924 



-16- 



PERSONAL PROPERTY DIVISION 



COMPARATIVE YEARLY PRODUCTION REPORT 



1983-84 1984-85 1985-86 1986-87 

Total Assessees 5,176 5,426 4,399 4,531 

Total No. of Audits & 
Appraisals Completed 6,838 7,828 5,900 6,736 

"Man-Days" Applicable 
Thereto 1,956 2,076 1,662 2,014 

Average Audits per 
"Man-Day" 3.5 3.8 3.5 3.3 

Mandatory Assessees 323 346 284 544 

Mandatory Audits & 
Appraisals Completed 1,272 1,756 1,656 2,277 

"Man-Days" Applicable 
Thereto 1,167 1,396 1,075 1,498 

Average Audits per 
"Man-Day" 1.1 1.2 1.5 1.5 

Other Assessees 4,853 5,080 4,115 3,987 

Other Aud its & 
Appraisals Completed 5,566 6,072 4,244 4,459 

"Man-Days" Applicable 
Thereto 789 680 587 516 

Average Audit s /Appraisal s 
per "Man-Day" 7.1 8.9 7.2 8.6 



Penal Assessments : 1983-84 1984-85 1985-86 1986-87 

Direct Bill Assessments 1,193 1,120 1,510 1,169 

Assessments Computed on ) 

Prior Values and ) 3,913 3,967 4,284 6,523 

New Business Penals ) 

Total 5,106 5,087 5,794 7,692 



-17- 



PERSONAL 


PROPERTY 


DIVISION 


AUDIT PROGRAM 


RECOVERIES 


FISCAL 


YEAR 


1986 


-1987 





NUMBER OF 


AUDIT 


FULL 




TAX 




ASSESSEES 


UNITS 


VALUE 




DOLLARS 


ASSESSOR'S STAFF 












OUT-OF-STATE 


79 


460 $ 


11,562,434 


$ 


149,320 


LOCAL AUDITS 


434 


2,221 


56, 131,979 




808, 107 



PENAL AND DIRECT BILL 
INVESTIGATIONS, 
APPRAISALS & 
REVALUATIONS 3,886 3,886 

CLOSE-OUTS & OFFICE 
INVESTIGATIONS 132 169 8,000,008 92,244 

SUB-TOTAL 4,531 6,736 $ 75,694,421 $1,049,671 

CONTRACT AUDITS 132 803 28,821,121 426,505 

TOTAL 4,663 7,539 $104,515,542 $1,476,176 



COMPARATIVE TAX RECOVERIES FROM LOCAL & OUT OF COUNTY AUDIT PROGRAMS 

Tax Dollar 

Fiscal Year Recovery 

1973-1974 $ 790,319 

1974-1975 1,137,074 

1975-1976 1,493,235 

1976-1977 1,259,042 

1977-1978 1,080,282 

1978-1979 1,326,210 

1979-1980 1,150,146 

1980-1981 1,222,912 

1981-1982 1,307,630 

1982-1983 1,372,206 

1983-1984 1,448,594 

1984-1985 1,193,195 
1985-1986 829,745 

1986-1987 1,476,176 
-18- 



PERSONAL PROPERTY DIVISION 



MARINE DIVISION 



PRODUCTION REPORT 1986-1987 



1987 Total Marine Records 

Less: Out of County 
Exempt Vessels 

Total For San Francisco 



2,449 
865 



6,696 

3,314 
3,382 



1987 Assessments: 



Direct Bills 
4% Bills 

Homeowners Bills 
Escape Bills 
Unidentified, Follow-ups 



2 


,371 




110 




5 




784 




112 


3 


382 



Vessel Records Processed (DMV, CG, Owners) 

New Boats Added 
EDP Changes 
Boats Deleted 



648 

420 
472 

1,540 



-19- 



TECHNICAL AND ASSESSMENT SERVICES DIVISION 



ANNUAL REPORT 
TECHNICAL AND ASSESSMENT 
SERVICES DIVISION 

1986-1987 



The responsibilities of the Technical and Assessment Services Division are to 
maintain the Assessment Roll, provide for an up-to-date computer information 
system, and to administer exemptions. These responsibilities are further 
broken down as follows : 

Maintain and correlate Assessment Roll; enter all data from 
divisions into computer. Maintain and update records, record 
transfers of ownership, change of address, lot cuts and mergers. 
Update SBE map register, process personal property declaration 
books, maintain and control roll alpha index for secured and 
unsecured rolls, personal property exemption register, business 
property register, etc. Administer the homeowner exemption. 
Process and verify eligibility and amount of exemption on church, 
welfare, school and veteran exemptions. Handle telephone calls 
and visits from taxpayers, realtors, other departments of the City, 
and other counties. Inspection of premises to substantiate 
exemptions . 



COMPARISON OF OBJECTIVES IN 
1986-87 BUDGET WITH ACTUAL PERFORMANCE 



Objectives Actual 

TO INPUT VIA COMPUTER 20,000 new ownership entries, 168,000 176,500 
28,000 mailing addresses, 100,000 statistical 
entries, 18,000 valuations, 2,000 new parcels, etc., 
to produce Assessment Roll July 1. 

Error rate for above 1.5% .5% 

TO INPUT VIA COMPUTER new values and changes in 55,000 55,319 

55,000 business property accounts to produce 
Assessment Roll July 1, check and balance 100% of 
values for these 55,000 accounts. 

Error rate for above 1.5% .5% 

TO DETERMINE ELIGIBILITY OF EXEMPTIONS, make 600 600 680 

onsite inspections. 

PROCESS CLAIMS FOR 98,000 exemptions allowed by State 98,000 98,530 
law for Assessment Roll July 1. 

-20- 



Objectives Actual 

TO PROVIDE ASSESSOR'S INFORMATION to the general 310,000 308,500 

public, business, other city departments, etc. 
via counter and telephone for 240,000 phone calls 
and 70,000 counter inquiries. 

Average response time for above, in minutes 2.00 2.00 

TO MAINTAIN A CURRENT SET of block books delineating 1,955 2,175 

all taxable real property, condo conversions, 1,500 
new lots, 180 deleted lots, 150 subdivision lots, 
25 parcel maps. 

TO INPUT VIA COMPUTER the supplemental Assessment Roll 50,000 47,913 
including Homeowner's Exemptions mandated by SB 813. 



OPERATIONS FUNCTIONS % OF MAN-DAYS/YR. 



E.D.P. 4% 

Public Information 10% 

Supervising 5% 

Homeowners' Exemptions 14% 

Personal Property Field Books 5% 

Personal Property Statements 15% 

Real Estate Values 6% 

Secured Roll Preparation 7% 

Unsecured Roll Preparation 4% 

Supplemental Roll Values and Exemptions 4% 

Real Estate Ownership File 14% 

Mail Address File 5% 

Drafting 8% 



100% 



PERSONNEL UTILIZATION 

A total of 4,160 man-days was available for the period 
of July 1, 1986 to June 30, 1987. 

MAN-DAYS 

Vacation 278 

Sick Pay 182 

Sick Leave 12 

Leave -0- 

Compensatory Time 8 

Jury 4 

Floating Holiday 34 

Disability 14 



532 
Net man-days available 3,628 

-21- 



SECURED ROLL 



1986-87 
1987-88 



162,153 Parcels 
162,954 Parcels 



New Subdivision Maps Processed: 



Parcel Maps 

Nos . Extended and Verified: 



21 total of 411 new lots 



117 total of 279 new lots 



Segregation (Parcel Cuts for Taxation) 
Section 2821, Revenue & Taxation Code 



OWNERSHIP TRANSFERS 



New Lots 

Deleted Lots 

Changed Lots (daily) 

Total Lot Changes 
(new & deletes) 

Property Sales 

Total Papers Picked up 
from Recorder 



590 

95 

21,228 

21,913 

11,466 
37,412 



-22- 



1987 
UNSECURED ROLL 
VALUATION 



DIRECT BILLS - MARCH 1 - FULL VALUE 



STMT COUNT LAND STRUCT IMPTS. FIXED IMPTS . P.P. OTHER 
11,828 -0- -0- $ 20,736,479 $ 39,169,789 



JULY 31st ROLL - FULL VALUE 

17,531 $148,375,139 $240,843,400 $1,429,172,042 $1,535,666,257 



TOTALS - FULL VALUE 

29,359 $148,375,139 $240,843,400 $1,449,908,521 $1,574,836,046 



SECURED VALUATIONS 



NUMBER OF CHANGES IN 

FULL VALUE IN REAL ESTATE 13,416 



TOTAL INCREASE IN FULL VALUE 

REAL ESTATE IN THE 1985-86 ASSESSMENT $3,030,639,125 



-23- 



APPENDIX 



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-25- 



COUNTY 38 San Francisco 

TYPE, NUMBER, AND ASSESSED VALUES OF ALL PRIVATELY — OWNED PROPERTIES 
EXEMPT FROM TAXATION AND SIMILAR DATA FOR REIMBURSABLE EXEMPTIONS 





SECURED 


UNSECURED 


TOTAL 


NE 

0. TYPE 


NUMBER 


TOTAL 
TANGIBLE 
PROPERTY 


NUMBER 


TOTAL 
TANGIBLE 
PROPERTY 


NUMBER 


TOTAL 
TANGIBLE 
PROPERTY 


WELFARE ANO RELIGIOUS 
PROPERTIES 

(Const., Art. XIII, Sac. 4b) 

. Private and Parochial schools 
of less than collegiate grade. 


12 


5,408,743 






12 


5,408,743 


>. Hospitals 


76 


358,521,430 


1 


19,327 


77 


358,540,757 


3. Other religious and charitable 
properties. 


759 


570,772,988 


161 


45,978,075- 


920 


616,751,063 


1. Religious properties 
(R & TC, Sec. 207) 


384 


123,397,900 


- ■ 


- 


384 


123,397,900 


ALL OTHER PROPERTIES 

(Const., Art. XIII) 
5. Homes of totally disabled and 
blind veterans (Sec. 4a) 
Not over $40,000 


39 


1,209,812 






39 


1,209,812 


Over $40,000 


56 


3,655,101 


- 


_ 


56 


3,655,101 


i. Other veterans' properties 
(Sec. 3, o, p, q, r.) 


3 


10,013 


6 


13,038 


9 


23,051 


i Total veterans' properties 
(Line 5 plus Line 6) , 


98 


4,874,926 


6 


13,038 


104 


4,887,964 


i. Churches (Sec. 3f & 4d) 


215 


43,595,288 


3 


250,619 


218 


43,845,907 


3. Privately owned colleges 
(Sec. 3e) 


58 


124,723,486 


6 


1,655,831 


64 


126,379,317 


3. Low valued property 
(Sec. 7) (See instructions) 


- 


- 


- 


- 


- 


- 


1. Totals Lines 1 — 6 & 8 — 10 


1,602 


1,231,294,761 


177 


47,916,890 


1,779 


1,279,211,651 


REIMBURSABLE EXEMPTIONS 

2. Homeowners' 
(Sec. 218, R & TC) 


97,189 


679,667,024 


6 


39,843 
\ 


97,195 


679,706,867 


Excluded above 
3. Cemetery 


1 


107,329 


_ 


- 


] 


107, 32S 


Other (Specify) 
t. 


14 


6,039,165 


6 


227,121 


2C 


6,266,28* 













































-26- 



SF 
A c 

CITY AND COUNTY OF SAN FRANCISCO 



ASSESSOR'S OFFICE 




DOr , impntS DEPT. 

MAR 3 1995 

SAN FRANCISCO 
PUBLIC LIBRARY 



ANNUAL REPORT 
FISCAL 1988 - 1989 



Subject 
General 

Administration 

Real Property Division 

Personal Property Division 

Assessment Standards Division 

Technical Services Division 

Appendix -- Statistics 



Page 
1-6 



8-11 
12 - 20 
21 - 23 
24 - 27 
28 - 33 



#44 



ASSESSOR'S OFFICE 



The Office of che County Assessor is an elective office; 
it is not under the control of the Board of Supervisors nor of 
the Mayor except indirectly through the budget approval 
process. It is regulated by the State Constitution, laws 

gassed by the State Legislature and rules adopted by the State 
oard of Equalization. The duties of the county assessor are 
to discover all tangible taxable property (both Real and 
Personal), to value it and" to enroll it annually on the local 
assessment roll. The actual computation of taxes is the 
function of the Controller, and the collection of taxes is the 
duty of the Tax Collector. The assessed values of public 
utilities in the County are determined by the State Board of 
Equalization and enrolled on the "Board Roll" by the State 
Board; the Board Roll is then turned over to our Controller for 
computation of taxes and subsequent collection by the Tax 
Collector . 



STAFF 

To accomplish these tasks the Assessor's Office has an 
authorized staff of 116 appraisal, auditor, clerical and 
secretarial personnel. Tne personnel count is down from the 
148 authorized eight years ago. An organization chart follows 
on the next page. 

ASSESSMENT ROLL 

The work done during any Assessment Year (March 1 through 
the last day of February) is primarily aimed at producing the 
assessment roll for the upcoming fiscal (tax) year. In other 
words, work done during most of the previous fiscal year 
1988-89 (this report year) produced the roll for the following 
1989-90 fiscal tax year. This 1989 roll showed an assessed 
value for taxable property in San Francisco in the amount of 
$46 ,800 , 567 ,805 , thereby generating potential tax revenues of 
approximately $509,661,000. If no adverse factors affect the 
market place, assessments and corresponding tax revenues are 
anticipated to increase at the rate of 9% per year. 



MARKET 

For the fifth straight year, higher prices were 
accountable for the significant increase in the assessed value 
of property in the city accompanied by a significant increase 
in the total number of reported sales. The residential housing 
market continued to be strong with interest rates remaining 
fairly stable and the supply of mortgage money adequate. The 
softened demand for commercial office space as first noted 
several years ago continued with a vacancy factor at about the 



Executive I 
Secretary I 



Mail Service 

7 



(Assessment 



Chief 

Real Property 



Secretary 

(Sr. Clerk 
Typist J 



Assessor 



Chief 

Assistant 
Assessor 



Chief 

Assessment 
i Standards 



Confidential 



Budget 
Officer 
Sr. Person 
'rop . Auai~ 



tor) 



Payroll 
Personnel 

(s Eie?tr ol]| 



„ Chief, 
Personal 
Property 



^ Chief , 
Technical 

Services 



Assistant 



sistai 
Cmei 



br. Personal i Assistant 
Property Auciitor Chief 



Assistant 
Chief 



Secretary 



Principal 
Appraisers 



12 



Senior 
Appraiser 



14 Appraisers 



- .-.-3 ? r a i s e r 
|_ -" Tra inee s 



2 Sr. l 
Assessment 

Clerks ! 



jSecretaryj 



Principal 
Auditors 



11 



Senior 
Auditors 



12 Auditors 



Assessment 
Clerks 



[Secretary 



2 Civil 
engineering 
Assistant II 



1 Civil 
engineering 
Vssociate I 



14 
Assessment 

Clerks 



7 Assessment 
ClerKs 



ORGANIZATIONAL CHART 
FISCAL 1988-89 



16% level. Construction, however, remained fairly strong this 
year as builders and developers continued projects permitted 
before "Prop M" building limitations and the advent of more 
stringent planning and building restrictions. There are no 
apparent undesirable factors, economic or otherwise, that will 
substantially change this positive trend in the near future. 

TAXABLE PROPERTY 

Under existing tax law the following categories of 
tangible property are taxable and assessed by the San Francisco 
Assessor : 

Tangible: Real Property (land and improvements, fixtures, 
appurtenances) 

Business Personal Property (business furniture, 
office equipment, trade fixtures, machinery, 
industrial equipment, tools, leasehold 
improvements, and the like.) 

Vessels with values over $400. 

Possessory Interests (exclusive right to 
possession of publicly owned land and 
improvements. These rights ususally arise from 
leases of public property or concession 
contracts . ) 

Real Property is assessed on the Secured Roll and 
Business Property, Possessory Interests, and vessels are 
assessed on the Unsecured Roll. The distinction between the 
two rolls is that, in the case of the Secured Roll, taxes are 
billed to owner of and became a lien against the real property; 
while in the case of the Unsecured Roll, taxes become a lien 
against the individual business owner or the Possessory 
Interest user, not the owners of the real estate. An exception 
occurs in the case where a business owner is also the owner of 
the real property and elects to have the business personal 
property assessed on the Secured Roll together with his real 
property. 

Vessels are assessed on the Unsecured Roll because of 
their mobility. 

Intangible personal properties are no longer assessed; 
these might be bank accounts, liquor licenses, stocks and 
bonds, copyrights, insurance policies, etc. 

Of the above taxable propert ies^ real property and long 
term possessory interests have restrictions on the growth of 
their assessed values by virtue of the 2% limitation of 
"Proposition 13" until a transfer of title, building additions 
or new construction triggers reassessment. The other taxable 
interests are valued on an annual basis. 



16% level. Construction, however, remained fairly strong this 
year as builders and developers continued projects permitted 
before "Prop M" building limitations and the advent of more 
stringent planning and building restrictions. There are no 
apparent undesirable factors, economic or otherwise, that will 
substantially change this positive trend in the near future. 

TAXABLE PROPERTY 

Under existing tax law the following categories of 
tangible property are taxable and assessed by the San Francisco 
Assessor : 

Tangible: Real Property (land and improvements, fixtures, 
appurtenances) 

Business Personal Property (business furniture, 
office equipment, trade fixtures, machinery, 
industrial equipment, tools, leasehold 
improvements, and the like.) 

Vessels with values over $400. 

Possessory Interests (exclusive right to 
possession of publicly owned land and 
improvements. These rights ususally arise from 
leases of public property or concession 
contracts . ) 

Real Property is assessed on the Secured Roll and 
Business Property, Possessory Interests, and vessels are 
assessed on the Unsecured Roll. The distinction between the 
two rolls is that, in the case of the Secured Roll, taxes are 
billed to owner of and became a lien against the real property; 
while in the case of the Unsecured Roll, taxes become a lien 
against the individual business owner or the Possessory 
Interest user, not the owners of the real estate. An exception 
occurs in the case where a business owner is also the owner of 
the real property and elects to have the business personal 
property assessed on the Secured Roll together with his real 
property. 

Vessels are assessed on the Unsecured Roll because of 
their mobility. 

Intangible personal properties are no longer assessed; 
these might be bank accounts, liquor licenses, stocks and 
bonds, copyrights, insurance policies, etc. 

Of the above taxable propert ies^ real property and long 
term possessory interests have restrictions on the growth of 
their assessed values by virtue of the 2% limitation of 
"Proposition 13" until a transfer of title, building additions 
or new construction triggers reassessment. The other taxable 
interests are valued on an annual basis. 



EXEMPTIONS 

Property tax exemptions are justified on the basis that 
the exempt property is being used either to provide a service 
that the government would otherwise be required to provide or 
to accomplish some desired social objective. This is the basis 
for the welfare, college, church, religious, public school, 
free library, and free museum exemptions. The Assessor's 
Office administers the exemption process. 

Other property may be exempted for economic reasons -- 
for example, to provide a special economic incentive for new 
industries or trades, or to improve the competitive positions 
of California industry. Financial institutions (Banks and 
Insurance Companies) are exempt from taxes on personal 
property; however, their business fixtures are not exempt. 

Homeowners have available a value exemption of $7,000 
which was first granted in 1969, but the State reimburses local 
governments for this loss of local tax base. 

The business inventory exemption was also first granted 
in 1969. At first only 15 percent of any inventory was 
exempted; in 1970 the exempt portion was increased to 30 
percent; in 1973 to 45 percent; to 50 percent in 1974 and 
finally to 100 percent in 1980 and every year thereafter. The 
loss of tax base caused by these exemptions is reimbursed to 
local governments by the State from revenue gains due to 
corporation tax increases. 

California veterans can receive an exemption of $4,000 of 
assessed value; disabled veterans may qualify for an exemption 
up to $100,000 if certain conditions are met. 

PROPOSITION 13 

On June 6, 1978 the voters of the State of California 
approved the Constitutional Amendment, Article XIII A, commonly 
referred to as "Proposition 13". It has several features: 

(1) Limits the tax on property to one percent of its 
taxable value plus the rate necessary to pay off 
yearly amounts due on voter approved indebtedness. 

(2) Requires that property be valued as of the March 1 
lien date in 1975, or as of the date the property 
changed ownership or the date the property was 
newly constructed or was added to or altered. 

(3) Provides an annual adjustment for increases or 
decreases due to inflation as measured by the 
change in the California Consumer Price Index from 



December in the prior year to December of the 
current year as determined by the California 
Department of Industrial Relations; however, any 
increase is limited to two percentage points per 
year . 

(4) Prohibits both the state and local governments 
from imposing any new ad valorem taxes on real 
property or imposing any sale or transaction taxes 
on the sale of real property. (Note - This Section 
has since been amended to allow voters to approve 
increases in local bonded indebtedness by a 2/3 
majority . ) 

(5) Requires a two-thirds vote in each house of the 
State Legislature to increase or impose new State 
taxes and requires approval by two-thirds of the 
qualified electorate to increase or impose any new 
local or special taxes. 

Since the passage of "Prop 13", over 100 legislative 
bills have been enacted by the State Legislature in attempts to 
cope with its original ambiguity. This increasingly burden- 
some tax law makes for an ever changing , ever more complex 
legal environment relative to the assessment process; more 
changes are on the way. 

The following list shows the initial tax impact of 
Proposition 13 upon its inception in 1978 together with related 
assessment and tax data over the succeeding years: 

Tax Dollars *Tax Rate 

Per $100 of as of Estimated 

Assessed Value Assessed Full Cash Property Tax 

Roll Year Taxable Property Valuation Value Revenue 

*1977-78 $ 3,681,092,851 $11.70 2. 925% $435,240,000 

Proposition 13 

$231,051,000 
217,066,000 
225,907,000 
242,399,000 
274,527,000 
300,908,000 
333,530,000 
366,979,500 
398,423,000 
424,216,000 
1988-89 41,965,147,714 1.09 1.09% 457,420,000 
1989-90 46,800,567,805 1.09 1.09% 510,126,000 



*1978-79 


$ 3,981 


,578 


,061 


$ 5, 


.06 


1.265% 


*1979-80 


4,358 


,596 


,449 


4, 


,97 


1.2425% 


*1980-81 


4,587 


,646 


,023 


4. 


,92 


1.23% 


1981-82 


20,316 


,708 


,761 


1, 


.19 


1.19% 


1982-83 


23,424 


,381 


,385 


1. 


.17 


1.17% 


1983-84 


26,165 


,905 


,693 


1, 


,15 


1.15% 


1984-85 


29,257 


,018 


,537 


1, 


,14 


1 . 14% 


1985-86 


32,191 


,185 


,261 


1, 


.14 


1.14% 


1986-87 


35,893 


,981 


,738 


1, 


.11 


1.11% 


1987-88 


38,565 


,086 


,199 


1. 


.10 


1.10% 



* Thru 1980/81 assessed value were 25% or full cash value; after 
that time assessed value and full cash values became the same by 
definition . 

SUPPLEMENTAL ROLL 

In 1983 Senate Bill 813 was enacted to accelerate the 
reassessment of property subject to Proposition 13 by requiring that 
changes in ownership and completions of new construction or new 
additions be reflected on a Supplemental Assessment Roll as of the 
first day of the following month rather than waiting for the next 
traditional March 1 lien date; thus, Supplemental Assessments are made 
on a monthly basis. The cost of administering this Supplemental Roll 
is partially reimbursed to the City by the State. 

Since the supplemental assessments are prorated based on the 
portion of the fiscal year covered, the following figures are listed 
in terms of taxes billed instead of the change in assessment. This 
shows the actual impact of the year to year change, whereas change in 
assessment would be a meaningless figure. 



Secured Unsecured Total 

1983 $ 6,893,931.00 $ 677,540.00 $ 7,571,472.00 

1984 $13,586,219.00 $ 601,449.00 $14,187,669.00 

1985 $15,137,403.00 $ 245,938.00 $15,383,342.00 

1986 $20,076,165.00 $1,810,386.00 $21,886,551.00 
1987/88 $15,678,132.00 $2,762,195.00 $18,440,327.00 
1988/89 $20,724,700.00 $3,375,571.00 $24,484,272.00 
MDA : d 1 

#0486 



ADMINISTRATION 
FISCAL 1988-1989 



The Assessor functions as the Chief Executive Officer of 
this City Department; and the Chief Assistant Assessor 
functions as his Chief Administrative Officer. Six additional 
people comprise the balance of the administration staff. 
Classifications appear as follows: 

Class Title 

4290 Assessor 1 

4282 Chief Assistant Assessor 1 

4222 Senior Personal Property Auditor 1 

1518 Confidential Secretary to Assessor 1 

1454 Executive Secretary III 1 

4202 Assessment Clerk 1 

1426 Senior Clerk Typist 1 

1422 Senior Payroll/Personnel Clerk 1 

Total 8 



Administration is responsible for determining office 
policy, preparation of the budget, expenditure control, 
supplies and equipment, payroll, fiscal analysis, report 
preparation, personnel staffing, union negotiations, 
incer-agency coordination, and the processing of penalty 
waivers . 

The Assessor's office budget for fiscal 1988-89 totaled 
$5,663,378. 

The Assessor or his designee also serve on the several 
City Committees: State Legislative Committee, Transfer Tax 
Review Board, Business Tax Review Board and the Steering 
Committee for Development of the Citywide Property Information 
System. 

MDA:dl 
#30 



REAL PROPERTY DIVISION 
FISCAL 1988-1989 



MISSION 

The California Revenue and Taxation Laws prescribe chat 
an ad valorem tax be imposed each year on the assessed value of 
all real property and possessory interests in the county on the 
first day of March (the lien date). Real property consists of 
land, the improvements thereon, appurtenances thereto and 
fixtures therein and thereon; these real property assessed 
values are posted to the Secured Assessment Roll. Possessory 
Interests (exclusive rights to use publicly owned real 
property; are also assessed on an annual basis; however, these 
assessments are posted to the Unsecured Assessment Roll because 
the occupants are the users but not the owners of the real 
property . 

The assessed value of real property is its full cash 
value as determined by the Assessor in accord with the Revenue 
and Taxation Code and the State Board of Equalization rules and 
regulations. The tax year is the next fiscal year commencing 
July 1 and terminating June 30 following the March 1 lien date. 

STAFF 

The Real Property Division's authorized staffing for the 
1988-89 fiscal year consisted of 39 appraisal personnel and 10 
clerical support personnel. The various classifications and 
respective personnel counts appear as follows: 

Class Title 

4269 - Chief Real Property Appraiser - 1 

4268 - Ass't Chief Real Property Appraiser - 1 

4267 - Principal Real Property Appraiser - 4 

4265 - Senior Real Property Appraiser - 12 

4261 - Real Property Appraiser - 14 

4260 - Real Property Appraiser Trainee - 5 

1450 - Executive Secretary I - 1 

4203 - Senior Assessment Clerk - 1 

4202 - Assessment Clerk - 5 

1426 - Senior Clerk Typist - 1 

Total 45 

ASSESSMENT PROCESS 

The entire assessment process involves survey, discovery, 

Broperty inspection, appraisal, enrollment and auditing, 
urine each year the Real Property Division's Field Personnel 



survey the exteriors of all properties in the county for any 
obvious structural changes. All property which has had new 
construction or a change of ownership is reappraised, all other 
assessments are automatically increased 2%, however not to 
exceed the fair market value of the property. 



REGULAR SECURED ROLL 

The values of real property generated by the assessment 

grocess as of the March 1 lien date are posted to the Regular 
ecured Assessment Roll on the following July 1. The 
difference between the Secured and Unsecured Assessment Roll is 
that taxes for property assessed on the secured Roll are a lien 
on the real estate; such is not the case for the Unsecured Roll 

TAX RATE 

The tax rate for real property assessed to the July 1 
Secured Roll is the tax rate set by the Controller about three 
months after the tax year has commenced; this is because the 
Board of Supervisors is still working toward a final budget. 

TAX BILLS 

The dollar amount of the tax bill is computed by the Tax 
Collector, not the Assessor. The computation consists of 
multiplying the assessed values by the current tax rate. The 
Tax Collector prepares and mails the Real Property Tax Bills in 
early October. The tax bills generated by the Secured Roll may 
be paid in two installments. The first installment is due on 
November 1 and delinquent December 10, and the second 
installment is due February and delinquent April 10. 

SUPPLEMENTAL ASSESSMENTS 

The Supplemental Roll is an ongoing posting of assessed 
values to a separate Supplemental Roll posted after the closing 
date of March 1 which is published July 1. The tax bills 
generated by this ongoing Supplemental Roll are mailed to 
assessees by the Tax Collector throughout the year. (Note: 
the supplemental assessments posted between the March 1 lien 
date and July 1 are subject to two different tax rates because 
the cut off date for the next fiscal year's roll is March 1; 
however, the tax bills are prorated accordingly. The cost of 
adding Supplemental Assessments is partially reimbursed to the 
City by the State. 



"ESCAPE" ASSESSMENTS 

The Assessor can pick up escaped assessments for a four 
year period preceding the current tax year; however, if a 25% 
penalty is being assessed under Section 504 of the Revenue and 
Taxation Code (fraud, purposeful concealment), then the 
recapture period is extended to 8 years. The escape period is 
also 8 years for unrecorded events. Any escapes are generally 
compiled on a monthly basis and posted to a separate escape 
C"M") roll. 



ACCOMPLISHMENTS (1988-89) 



1988/89 



Change in Ownership: 

Review all transfers 19,018 

Appraise transfers as required 15,214 

Building Permits: 

Review building permits 18,058 

Appraise building permits 1,270 

Exemption inspections 650 

Review all requests for reduction in value. 

Prepare necessary reports. 4,651 

Review, inspect and appraise all lot splits, and 

merges. 745 

Review and appraise each possessory interest. 2,546 

Process all supplemental worksheets and assign 

new assessments. 34,517 

Assessment appeals processed: 

These involve a full review of the property & 

preparation & attendance at an assessment appeals 

hearing. 476 

Prepare reports for local and state agencies. 

Analyze, correlate and report on data for SBE. 

Maintain statistical data for State Legislature. 1,999* 

* Worker hours - Other figures are units of work 



10 



SUPPLEMENTAL ASSESSMENTS 



Prior to the 1983/84 Assessment Roll, all assessments 
were enrolled as of March 1st; any increase in assessment did 
not start until July 1st of the following fiscal year. With 
the advent of supplemental assessments, a transfer or the 
completion of new construction trigger a reassessment as of the 
event date, new assessments start on the first day of the month 
following the event. 

Since the supplemental assessments are prorated based on 
the remaining part of the fiscal year, the following figures 
are listed in terms of taxes billed instead of the change in 
assessment. This shows the actual tax dollar impact of the 
year to year change. 



Secured Unsecured Total 

1983 $ 6,893,931.00 $ 677,540.00 $ 7,571,472.00 

1984 $13,586,219.00 $ 601,449.00 $14,187,669.00 

1985 $15,137,403.00 $ 245,938.00 $15,383,342.00 

1986 $20,076,165.00 $1,810,386.00 $21,886,551.00 
1987/88 $15,678,132.00 $2,762,195.00 $18,440,327.00 
1988/89 $20,724,700.00 $3,759,571.00 $24,484,272.00 
MDA : d 1 

#13 



11 



PERSONAL PROPERTY (BUSINESS) DIVISION 
FISCAL 1988-1989 



MISSION 



The California Revenue and Taxation Laws prescribe that 
an ad valorem tax be imposed each year on the assessed value of 
all business personal property in use in the county on the 
first day of March (the lien date) . Business personal property 
is comprised of business furniture, office equipment, trade 
fixtures, machinery, industrial equipment, tools, leasehold 
improvements and such other items of personal property or 
fixtures as are particular to the operation of the business 
itself; it does not include product-type inventory which is 
held for sale, lease or rental. This Division also includes 
the Marine Section (vessels) and the Leased Equipment Section 
(a specialized group of auditors who study Business Statements 
and compare lists of Lessor-owned equipment with the lists of 
equipment submitted by their Lessees for the purpose of 
searching out "escapes" and preventing double taxation). The 
assessed value of business personal property is its full cash 
value as determined by the Assessor in accord with the Revenue 
and Taxation Code and the State Board of Equalization rules and 
regulations; however, financial institutions and insurance 
companies are treated differently. Under California law, all 
business personal property owned by a bank or financial 
corporation and any business personal property owned by an 
insurance company (and used by that company for transacting 
insurance business) are exempt from personal property taxes; 
however, their business fixtures are taxable. The tax year is 
the next fiscal year commencing July 1 and terminating June 30 
following the March 1 lien date. 

STAFF 

The Personal Property Division's authorized staffing for 
the 1988-89 fiscal year consisted of 29 auditor /appraisal 
personnel and 9 clerical support personnel. The various 
classifications and respective personnel counts appear as 
follows: 

Class Title 

4226 - Chief Personal Property Auditor - 1 

4225 - Ass't Chief Personal Property Auditor - 1 

4224 - Principal Personal Property Auditor - 4 

4222 - Senior Personal Property Auditor - 11 

4220 - Personal Property Auditor - 12 

1446 - Executive Secretary II - 1 

4203 - Senior Assessment Clerk - 1 

4202 - Assessment Clerk - 4 

1426 - Senior Clerk Typist - 3 

Total 38 



ASSESSMENTS 

During fiscal year 1988-89, the Personal Property 
(Business) Division enrolled 50,540 business assessments for a 
total assessed value of $4,611, 195 , 932 . 



BUDGET 

The Personal Property Division's operating budget for 
fiscal 1988-89 was $1,779,189. 



ASSESSMENT PROCESS 

The entire assessment process involves survey, discovery, 
appraisal, enrollment and auditing. During each year, all 
areas of the county are physically surveyed for business 
activity by the Personal Property Division's Field Personnel. 
Following this survey, a form entitled "Business Property 
Statement" is mailed to each business entity who is not being 
"directly billed", a phrase to be explained in the last 
paragraph of this section. These forms must be completed and 
returned to the Assessor not later than the last Friday in May 
each year. 

The reported taxable items on the "Business Property 
Statements" are analyzed and evaluated by Personal Property 
Audi tor /Appraisal staff, and business entities are audited as 
necessary throughout the year on a continuing basis. If a 
business entity is assessed $200,000 or more for its business 
personal property and fixtures, tax laws require that a 
"mandatory audit" be performed at least once every four years. 

A few comments are in order here concerning the "direct 
billing" portion of the Unsecured Roll. The Assessor's Office 
currently assesses about 45% of all business entities without 
requiring the assessee to file a Business Property Statement. 
These assessees have assessed values of less than $30,000. The 
assessments are based on the previous year's value and/or on an 
appraisal prior to the March 1 lien date. Since these 
pre-determined assessments can be made without waiting for the 
taxpayer to file his tax statement, they can be posted to an 
advance portion of the regular July 1 roll even though it is 
printed on March 1; this roll is delivered to the Tax Collector 
for "direct billing" early in April. The delinquent date for 
these advanced "directly billed" taxes is the same as for the 
regular July 1 roll which is August 31. 



13 



REGULAR UNSECURED ROLL 

The values generated by the assessment process as of the 
March 1 lien date are posted to the Regular Unsecured Roll on 
the following July 1 (except for previous directly billed 
assessments discussed above) or to the Secured Roll if the 
business entity also owns the real estate on which the personal 
property is located, a situation which occurs in about 10% of 
the cases. The difference between the Secured and Unsecured 
Roll is that taxes for property assessed on the Unsecured Roll 
are not a lien on the real estate. 

Additional assessments to the July 1 Regular Unsecured 
Roll are posted through August and September because the 
Personal Property Division workload is of such magnitude that 
it is impossible to complete the entire July 1 Regular 
Unsecured Roll prior to the deadline date. These additional 
monthly postings are referred to as "extensions" of the Regular 
Unsecured Roll. 



TAX RATE 

The tax rate for business personal property assessed to 
the July 1 Regular Unsecured Roll for the tax year is the tax 
rate in effect for the Secured Roll on the prior March 1 lien 
date. This is a different situation than that for the Regular 
Secured Roll because the tax rate for the Secured Roll is not 
formally set by the Controller until three months after the tax 
year has commenced due to the fact that the Board of 
Supervisors is still working toward a final budget. 

TAX BILLS 

The dollar amount of the tax bill is computed by the Tax 
Collector, not the Assessor. The computation consists of 
multiplying the assessed values by the current tax rate. The 
Tax Collector then prepares and mails the Personal Property Tax 
Bills at least 30 days prior to the due date; in the case of 
the Regular Unsecured Roll published July 1, the due date for 
tax payment is August 31 (including the earlier mailed direct 
billings) after which date they become delinquent. The tax 
bills .generated by the Unsecured Roll are single payment tax 
bills, whereas Secured Roll tax bills may be paid in two 
installments . 



SUPPLEMENTAL ASSESSMENTS 

The Supplemental Roll is an ongoing posting of assessed 
values to a separate Supplemental Roll posted after the July 1 
Regular Roll; however, the only category of business personal 
propercy subject to supplemental assessment is that of business 



14 



structural leasehold improvements which have been installed 
after the March 1 lien date. The tax bills generated by this 
ongoing Supplemental Roll are mailed to assessees by the Tax 
Collector throughout the year. (Note: the supplemental 
assessments posted between the March 1 lien date and July 1 are 
subject to two different tax rates because the next fiscal year 
will have commenced, but the tax bills are prorated 
accordingly; those installed after July 1 are subject to the 
next year's tax rate.) The cost of adding Supplemental 
Assessments is reimbursed to the City by the State. 

"ESCAPE" ASSESSMENTS 



The Assessor can pick up escaped assessments for a four 
year period preceding the current tax year; however, if a 25% 
penalty is being assessed under Section 504 of the Revenue and 
Taxation Code (fraud, purposeful concealment), then the 
recapture period is extended to six years. Any escapes are 
generally compiled on a monthly basis and posted to a separate 
escape ("M") roll. 

PENAL ASSESSMENTS 

Penalties of 10% are assessed to those assessees who 
failed to file their Business Property Statements as requested 
prior to the last Friday in May. If fraud or concealment is 
ever unearthed in a business statement, a 25% penalty can be 
assessed . 



COOPERATIVE AUDIT PROGRAM 

San Francisco is a member of the cooperative audit 
program in California, a fiscally prudent program whereby 
counties exchange audits for business property tax purposes. 
San Francisco sends several auditor-appraisers to perform 
mandatory audits each year in various counties and states 
because accounting records are maintained at company 
headquarters at these outside locations. Thus, San Francisco 
exchanges audit information with other counties who do the same 
thing. The program has the beneficial effect of cutting travel 
costs, preventing duplication of audits and sparing taxpayers 
from the onerous burden and waste of time which would occur 
were they to accommodate so many auditors from various counties. 



15 



ACCOMPLISHMENTS (1988 - 89) : 

As previously stated, the Personal Property Division 
processed and enrolled 50,540 assessments for the 1988-89 
Secured and Unsecured Assessment Rolls. 



The breakdown of this effort appears as follows: 

Assessments Full Value 

Regular Roll (Sec. & Unsec.) 38,803 $4,053,119,804 

Vessels (Marine Div.) - (Unsec.) 3,758 81,618,964 

Escape Roll (Unsec.) 2,977 306,742,213 

"Supplemental (Unsec.) 5,002 169,714,951 

Totals 50,540 $4,611,195,932 



* Structural Leasehold Improvements only. 

ASSESSMENT APPEALS ACTIVITY : 

124 Personal Property appeals were filed with the 
Assessment Appeals Board. The disposition of these items 
appears as follows: 

1988-89 

Reductions 46 

Denials 14 

Withdrawals 19 

Penalty only waivers 7 

Postponements 38 

Total Appeals Filed 124 



16 



PERSONAL PROPERTY DIVISION 

COMPARATIVE YEARLY PRODUCTION REPORT 

UTILIZATION OF FIELD AUDITOR/ APPRAISAL PERSONEL 
BY "WORKER-DAY" 



1985-86 1986-87 1987-88 1988-89 



Field Audits & Appraisals 

Other Work Covered by 
Scope of Position : 

Assessing Statements 
Up-date Field Books 
Auditor & Senior Review 
Leased Equipment Review 

Instruction and 



1,662 



2,014 



1,925 



2,372 



925 


888 


605 


656 


379 


332 


477 


360 


771 


508 


665 


593 


105 


187 


82 


112 



Training Program 


72 


204 


44 


224 


Total Auditor 
Performance Time 


3,914 


4,133 


3,798 


4,317 


Other "Worker Days" not 
Covered Above: 










Supervi sion 
Vacation & Holiday 
Sick Pay 
Administrative Leave 


832 

493 

314 

28 


847 
469 
313 
162 


923 

413 

327 

51 


874 

389 

309 

15 



Total "Worker Days" 



5,581 



5,924 



5,512 



5,904 



17 



PERSONAL PROPERTY DIVISION 
COMPARATIVE YEARLY AUDIT/ APPRAISAL 

1985-86 1986-87 1987-88 1988-89 

A - Total Assessees Audited 

Total No. of Audits & 
Appraisals Completed 

"Worker-Days" Applicable 
Thereto 

Average Audits per 
"Worker-Day" 

B - Mandatory Assessees 

Mandatory Audits & 
Appraisals Completed 

"Worker-Days" Applicable 
Thereto 

Average Audits per 
"Worker-Day" 

C - Other Assessees 

Other Audits & 
Appraisals Completed 

"Worker-Days" Applicable 
Thereto 

Average Audits/Appraisals 
per "Worker-Day" 

D - Penal Assessments : 1985-86 1986-87 1987-88 1988-89 

Penal Assessments - Billed 

Direct 1,510 1,169 4,232 5,421 

Penal Assessment - Pending) 

Audit and ) 4,284 6,523 4,454 3,337 
New Business Penals ) 



4,399 


4,531 


4,379 


5,352 


5,900 


6,736 


6,540 


7,574 


1,662 


2,014 


1,925 


2,372 


3.5 


3.3 


3.0 


3.2 


284 


544 


551 


673 


1,656 


2,277 


1,972 


2,878 


1,075 


1,498 


1,388 


1,921 


1.5 


1.5 


1.4 


1.5 


4,115 


3,987 


3,827 


4,679 


4,244 


4,459 


4,568 


4,696 


587 


516 


537 


451 


7.2 


8.6 


8.5 


10.4 



Total 5,794 7,692 8,686 8,758 



PERSONAL PROPERTY DIVISION 



ASSESSOR'S STAFF 
Out of State Audits 
Local Audits 
Contract Audits 
Totals 

APPRAISALS 
For Direct Billing 
For Close Outs 
For Penals 
Office Audits 
Totals 



AUDIT PROGRAM 


RECOVERIES 




FISCAL YEAR 


1988-1989 




NUMBER OF 


AUDIT 


FULL 


TAX 


ASSESSEES 


UNITS 


VALUE 


DOLLARS 


44 


269 


$ 12,651,258 


$ 144,224 


532 


2,707 


77,252,870 


880,683 


148 


584 


36,436,741 


415,379 


673 


2,878 


$126,340,869 


$1,440,286 


ASSESSEES 


UNITS 






2,511 


2,511 






194 


320 






1,637 


1,637 






37 


54 







4,379 



4,522 



TAX DOLLAR RECOVERY FROM LOCAL AND OUT OF STATE AUDITS 



Fiscal Year 

1979-1980 
1980-1981 
1981-1982 
1982-1983 
1983-1984 
1984-1985 
1985-1986 
1986-1987 
1987-1988 
1988-1989 



Tax Dollar 
Recovery 

$1,150,146 
1,222,912 
1,307,630 
1,372,206 
1,448,594 
1,193,195 
829,745 
1,476,176 
1,307,644 
1,440,286 



PERSONAL PROPERTY DIVISION 



MARINE DIVISION 
PRODUCTION REPORT 1988-89 



Total Marine Records 

Less: Out of County and 
Exempt Vessels 

Total For San Francisco 



Assessments 



3 


,699 


_ 


186 


3 


513 



3 


,321 




129 




7 




313 


3 


,770 



Direct Billings 
iM 4%" Billings 

Homeowners Billings (Houseboats) 
Escape Bills 



Vessel Records Processed (DMV, CG , Owners): 

New Boats Added 211 

EDP Changes 385 

Boats Deleted 677 

Total Documents Processed 1,273 



* Commercial Fishing Boats are 96% exempt if they file an 
exemption by April 1 each year. 



MDA:dl 
0448C 



20 



1988-89 FISCAL YEAR 
ASSESSMENT STANDARDS DIVISION 

MISSION 

For budget purposes the Assessment Standards Division is 
placed in the Real Estate Division; however, it functions 
independently within the office for the purpose of attaining 
uniform quantity and quality of assessments. Staffing is made 
up of: 

4256 - Chief Assessment Standards - 1 
4222 - Senior Personal Property Auditor - 1 
4203 - Senior Assessment Clerks - 2 

Total 4 

It has several responsibilities, among which are: 

1) Auditing the operations of Real Property, Personal 
Property and Technical Services Divisions. This is 
accomplished by using computer print-outs to spot-check 
various functions and by spot-checks of actual record 
files to ensure that proper procedures are being adhered 
to. Monthly progress reports and year-end reports 
monitor productivity and completion of tasks. 

2) Training 

A) Maintains the State mandated training records of 58 
State certified appraisers and auditors who must each 
have 24 hours of training a year (R & T Code Sect. 
670 and 671). 

B) Schedules courses by the State Board of Equalization, 
Civil Service Commission, State Colleges, Appraisal 
organizations, seminars, etc. (Sect. 672). 

C) Monitors and maintains records of two union M.O.U. 
training funds. 

D) Operates an in-house training program for new 
appraiser- trainees and new appraisers. 



21 



E) Trains staff in new procedures and new state law 

changes . 

F) Writes and updates procedures manuals and other 
training material. 



3) Computer systems 

A) Coordinates, monitors and advises on all computer 
operations in the Assessor's Office (93 computer 
programs) . 

B) Assists in designing new systems and modifying 
computer programs when necessary. During the past 
year this Division contributed a great deal to the 
new proposed city-wide property information system 
now under development. 

4) Acts as liason between the Controller, Tax Collector, 
Recorder and Central Permit Bureau, correlating 
information and trouble-shooting problems. 

5) Solves the more complex assessment problems for 
taxpayers, title companies and attorneys; this is fairly 
time consuming on a daily basis. 

6) Conducts surveys to gather income and expense data for 
income producing properties and develops cost of 
construction information for the Real Property Divison. 

7) Administers the following clerical functions performed by 

assessment clerks: 

A) Obtains building permits from the Permit Bureau, then 
screens, photo-copies and distributes copies to Real 
Property for reapraisal and to Technical Services for 
record changes. During the year 18,475 permits were 
processed, but only 1,270 properties required 
r eapprai sal . 

B) On a daily basis merges preliminary change of 
ownership forms, deeds, field worksheets and 
supplemental worksheets for the past year's 18,454 
recorded documents. 



22 



C) Cancels and re-issues supplemental assessments, 
escaped assessments and current roll changes ordered 
by the Asessment Appeals Board or to correct clerical 
errors, about 2,000 items a year. (Sec. 80-81; Sect. 
75, Sect. 4831, Sect. 531.2). 

D) Mails and tracks change of ownership statements. 

This averages about 1,200 items a year. About 200 
must be given a "480 penalty" special penalty 
assessment . 

E) Administers Disaster Relief Assessments (usually fire 
damage); computations of relief amounts and follow up 
inspections are performed by this Section as well. 
(Sect. 170). 

F) Processes and computer- inputs values for Segregated 
Tax Bills; ten segregations of condominiums for this 
past year. (Sect. 2188.6 and 2822). 

G) Logs-in and reviews various computer print-outs and 
determines distribution to various internal divisions 
and outside affected agencies (Controller, Tax 
Collector , etc . ) 

H) Produces memos, training material and various reports. 

I) Cancels erroneous delinquent tax bills. The Division 
Chief has the sole authority to cancel delinquent tax 
bills; this authority was delegated by the Controller 
to the Assessor to assure that the Tax Collector will 
not post items cancelled by the Assessor to his 
delinquent tax file; 64 bills were cancelled during 
this past fiscal year. 



MDA:JZ:dl 

#3 



23 



: 



TECHNICAL SERVICES DIVISION 
FISCAL 1988-1989 



MISSION 

The primary objectives of the Technical Services Division 
are to produce accurately and completely the assessment rolls 
for the City and County of San Francisco and to provide an 
up-to-date computer information system. This Division is the 
contact point with the Controller's data processing 
"Information Services Division" and the channel through which 
all assessment data is transmitted for production of che rolls 
in accord with Section 10.9.5 of the Revenue and Taxation 
Code. Secondarily, but no less importantly, the Division 
adminiscers the various exemption programs: homeowners, 
religious, welfare, school and veterans exemptions. It is also 
the initial contact for providing assessment information to the 
general public, and it maintains the State Board of 
Equalization map register (Lot and Block System). 

STAFF 

The Technical Services Division's authorized staffing for 
the 1988-89 fiscal year consisted of 20 technical/clerical 
personnel. The various classifications and personnel counts 
appear as follows: 



Class 



Title 



4212 - Chief Technical Services 

4210 - Ass'c Chief Technical Services 

5364 - Civil Engineering Associate I 

5362 - Civil Engineering Assistant II 

4203 - Senior Assessment Clerks 

1426 - Senior Clerk Typists 

4202 - Assessment Clerks 



1 
1 
1 
2 
2 
2 
11 



Total 



20 



1988-89 Workload 

Computer Input 
Real Propercy 



For July 1, 1989 Roll Entries 

- ownership entries 

- mailing addresses 

- statistical entries 

- valuation entries 

- new parcels 180,000 

Error rate for above (900) . 51 



1988-89 Workload 



For July 1, 1989 Roll 



Entr ies 



Computer Input 

Personal Property 



- Business Property 
Value Changes 



Error rate for above (295) 
Analysis of on-site Inspections 
Claim for Exemption Processing 



Public Information Contacts 
(telephone - written) 



Average response time 



- city departments 

- general public 

- real estate 

- general business 

- minutes 



Block Book (and Lot) Changes 

- delineating all taxable real property 

(166,000 +-) parcels 

- condominium conversions 

- new lots (509) 

- lot deletions (235) 

- subdividend lots (236) 

- parcel maps 10 

Supplemental Roll - Computer Input 
(includes homeowner's exemptions) 

Secured Roll Parcels 

New Subdivision Maps Processed 10 producing 

Parcel Maps - Extended & Verified 190 producing 

Segregation (Parcel "cuts" for taxation 

per Section 2821 Revenue and Taxation Code) 

Ownership Transfers 

new lots 

deleted lots 

changed lots (daily) 

total lot changes (new & delete) 

property sales 

processed documents from Recorder 



58,905 
.5% 
650 
95,995 



315,000 
2 minutes 



990 
53,000 

165,028 

745 lots 

745 lots 

10 



1,713 

183 

20,488 

1,896 
10,752 
28,627 



25 



Unsecured Roll Produced For 1989-90 

Early direct billings - March 1 

Leasehold Imp. Personal 
Statement Count Land Improvements and Fixtures Property 

11,673 21,118,860 40,104,323 

Regular Unsecured Roll - July 1 

Structural Fixed Other Personal 
Statement Count Land Improvements Improvements Property 

23,584 128,356,688 246,429,805 1,500,970,243 1,716,434,977 

Totals Full Value 

Structural Leasehold Imps. Other Personal 
Statement Count Land Improvements Improvements Property 

32,257 128,356,688 246,429,805 1,747,400,048 1,721,501,253 

Secured Roll Produced For 1989-90 

Total Increase 
Number of Change in Full Value" 

13,854 $3,318,430,932 

PERSONNEL UTILIZATION 

A total of 4,248 worker-days was available for the period of July 1, 
1989 to June 30, 1990. 

WORKER-DAYS 

Vacation 176 

Sick Pay 156 

Sick Leave 6 

Leave 

Compensatory Time 7 

Jury 

Floating Holiday 27 

Disability 200 

572 
Net worker-days available 4,048 



OPERATIONS FUNCTIONS % OF WORKER-DAYS/ YRS 

E.D.P. 4% 

Public Information 10% 

Supervising 5% 

Homeowners Exemptions 14% 

Personal Property Field Books 5% 

Personal Property Statements 15% 

Real Estate Values . 6% 

Secured Roll Preparation 7% 

Unsecured Roll Preparation 4% 

Supplemental Roll Values and Exemptions 4% 

Real Estate Ownership File 14% 

Mail Address File 5% 

Drafting 8% 

100% 

MDA:dl 

0498C 



APPENDIX 



Note: Work done during this past 1988-89 fiscal year 
produced the following statistical data for the 
current 1989-90 fiscal/tax year. 



MDA:dl 
#370 



28 



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30 



ASSESSMENT ROLL TOTALS FOR|j989gN COUNTY O F 38 san franc - n 

Do not include exempt publicly-owned properly, slate-assessed property, or properly subject to special taxes. 



icaped assessments are included in roll totals, enter data here only 

caped assessments are not included 

II totals, enter data here 









• 'TOTAlis WITHOUT 
ESCAPES 


ESCAPES 


TOTALS WITH 
ESCAPES 




Line 

(2) 


CLASS OF PROPERTY 
(3) 


TOTAL COUNTY 
(4) (5) (6) 




1 


LAND 

A. MINERAL RIGHTS IF SHOWN SEPARATELY ON THE ROLL 


14,550,032,966 


152,750,704 






1A 


14,702,783,670 




2 


IMPROVEMENTS 
A. FIXTURES IF SHOWN SEPARATELY ON THE ROLL 


25,610,249,167 


171,727,039 






2 


25,781,976,206 




3 


OTHER TANGIBLE PERSONAL PROPERTY 
EXCLUDE DOCUMENTED VESSELS ASSESSED AT 4% 


441,230,536 




441,230,536 




4 


TOTAL TANGIBLE (SUM OF ALL ENTRIES ABOVE) 


40,601,512,669 


324,477,743 


40,925,990,412 




5A 


EXEMPTIONS: 

A. HOMEOWNERS' PROPERTY TAX EXEMPTION ($7,000 MAX.) 

B. ALL OTHER ENROLLED EXEMPTIONS 


673,157,010 
1,315,761,158 


2,345,759 


673,157,010 




5B 


1,313,415,399 




6 


TOTAL TANGIBLE MINUS "OTHER" EXEMPTIONS 
(LINE 4 MINUS LINE 5B) 


39,285,751,511 


326,823,502 


39,612,575,013 




7 


LAND 
A. MINERAL RIGHTS IF SHOWN SEPARATELY ON THE ROLL 


217,157,553 


122,612,535 






7A 


339,770,088 




8 


IMPROVEMENTS 
A. FIXTURES IF SHOWN SEPARATELY ON THE ROLL 


2,110,070,465 


289,551,340 






8A 


2,399,621,805 




9 


OTHER TANGIBLE PERSONAL PROPERTY 
EXCLUDE DOCUMENTED VESSELS ASSESSED AT 4% 


1,708,777,417 


124,354,117 


1,833,131,534 


10 


TOTAL TANGIBLE (SUM OF ENTRIES ON LINES 7, 8, AND 9) 


4,036,005,435 


536,517,992 


4,572,523,427 


11A 


_EXEMPTIONS: ' 

A. HOMEOWNERS' PROPERTY TAX EXEMPTION ($7,000 MAX.) 

B. ALL OTHER ENROLLED EXEMPTIONS 


49,000 
^""l5,087. 


441,000 


49,000 


11B 


425,913 


12 


TOTAL TANGIBLE MINUS "OTHER" EXEMPTIONS 
(LINE 10 MINUS LINE 11B) 


4,035,990,348 


536',958,992 


4,572,949,340 




13 


LAND (SUM OF ENTRIES ON LINES 1 AND 7) 
A. MINERAL RIGHTS (SUM OF ENTRIES ON LINES 1A AND 7A) 


14,767,190,519 


275,363,239 




13A 


15,042,553,758 


14 


IMPROVEMENTS (SUM OF ENTRIES ON LINES 2 AND 8) 
A. FIXTURES (SUM OF ENTRIES ON LINES 2A ANO 8A) 


27,720,319,632 


461,278,379 




14A 


28,181,598,011 


15 


OTHER TANGIBLE PERSONAL PROPERTY 
(SUM OF ENTRIES ON LINES 3 AND 9) 


2,150,007,953 


124,354,117 


2,274,362,070 


16 


TOTAL TANGIBLE (SUM OF ENTRIES ON LINES 4 AND 10 
OR ENTRIES ON LINES 13 THRU 15) 


44,637,518,104 


860,995,735 


45,498,513,839 




17A 


EXEMPTIONS: 

A. HOMEOWNERS' (TOTAL OF LINES 5A AND 11A) 

B. ALL OTHER (TOTAL OF LINES 5B AND 11B) 


673,206,010 
1,'315,776,245 


1 2,786,759 


673,206,010 




17B 


1,312,989,486 




18 


TOTAL TANGIBLE MINUS "OTHER" EXEMPTIONS 
(LINE 16 MINUS LINE 17B) 


43,321,741,859 


863,782,494 


44,185,524,353 



I REV. 26 (5-89) 



1989-90 Penals 



6,702,900 



COUNTY 



38 SAN FRANCISCO 



TYPE, NUMBER, AND ASSESSED VALUES OF ALL PRIVATELY — OWNED PROPERTIES 
EXEMPT FROM TAXATION AND SIMILAR DATA FOR REIMBURSABLE EXEMPTIONS 





SECURED 


UNSECURED 


TOTAL 


.INE 

NO. TYPE 


NUMBER 


TOTAL 
TANGIBLE 
PROPERTY 


NUMBER 


TOTAL 
TANGIBLE 
PROPERTY 


NUMBER 


TOTAL 
TANGIBLE 
PROPERTY 


WELFARE AND RELIGIOUS 
PROPERTIES 

(Const., Art. XIII, Sec. 4b) 

1. Private and Parochial schools 
of less than collegiate grade. 


10 


5,596,492 






10 


5,596,493 


2. Hospitals 


'62 


389,250,39c 


_ 


_ 


62 


389,250,390 


3. Other religious and charitable 
properties. 


766 


610,761,333 


2 


11,087 


768 


610,772,420 


4. Religious properties 
(R & TC, Sec. 207) 


385 


129,593,911 




- 


385 


129,593,911 


ALL OTHER PROPERTIES 
(Const., Art. XIII) 
5. Homes of totally disabled and 
blind veterans (Sec. 4a) 
Not over $40,000 


36 


1,170,816 




_ 


36 


1,170,816 


Over $40,000 


56 


3,854,235 




- 


56 


3,854,239 


6. Other veterans' properties 
(Sec. 3, o, p, q, r.) 


3 


9,954 


1 


4,000 


4 


13,954 


7. Total veterans' properties 
(Line 5 plus Line 6) 


95 


5,035,005 


1 


4,000 


96 


5,039,009 


8. Churches (Sec. 3f & 4d) 


212 


43,761,58: 




- 


212 


43,761,581 


9. Privately owned colleges 
(Sec. 3e) 


46 


124,462,19C 




- 


46 


124,462,190 


0. Low valued property 
(Sec. 7) (See Instructions) 


- 


- 


- 


- 


- 


- 


1. Totals Lines 1 — 6 & 8 — 10 


1,576 


1,308,460,907 


3 


15,087 


1,579 


1,308,475,994 


REIMBURSABLE EXEMPTIONS 
?.. Homeowners' 
(Sec. 218, R & TC) 


96,213 


673,157,010 


7 


49,000, . 


96,220 


..-6-7-3,206,010 


Excluded above 
3. Cemetery 


1 


111,664 


- 


- 


1 


111,664 


Other (Specify) 
4. 


13 


7,188,587 


- 


- . 


13 


7,188,587 


Errors 


14 


-0- 


- 


- 


14 


-0- 






























1M R-802 REV. 25 (5-89) 




1,315,761.158 




15,087 




1,315,776,245 



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O I 

A 
CITY AND COUNTY OF SAN FRANCISCO 

ASSESSOR'S OFFICE 




DO r- >^pnts DEPT. 
MAR 3 1995 

SAN FRANCISCO 
PUBLIC LIBRARY 



ASSESSOR - SAM DDCA 



ANNUAL REPORT 
FISCAL 1989 - 1990 



Subject 
Organizational Chart 

General 

Admini strat ion 

Assessment Standards Division 

Real Property Division 

Personal Property Division 

Technical Services Division 

Appendix -- Statistics 

#44 



Page 




1 




2 - 


14 


15 - 


16 


17 - 


19 


20 - 


21 


22 - 


30 


31 - 


34 


35 - 


40 



Mail Servic 

(Assessment 
ClerK; 



ORGANIZATIONAL CHART 
1989 - 1990 





Assessor 










1 


t Executive 




I 


1 Secretarv 


















Utiiei 

Assistant 
Assessor 



Secretary 

(Sr. Clerk 
Typist J 



Confidential 
S»r ,, ° L3X3. 



Budget 
Officer 
Sr. Person 
^roD. Auait 



al 



r) 



Payroll 
Personnel 

(s cie?iy roll l 



Chief 
Real Property 



Chief 
ssessment 
Standards 



„ Chief, 

Personal 
Property 



Tecnr.ical 
Services 



Assistant 
Cnier 



it . ..Personal;. 
J roperty Auditor 



AS 5nlIf nt 



Assistant 
Chief 



|Secretaryj 



/ Principal 
Appraisers 



12 



Senior 
Appraiser 



14 Appraisers 



c ApDraiser 
-> Trainees 



,,2 Sr. I ,. 
Assessment 

Clerks ! 



[Secretary^ 



Principal 
Auditors 



11 



Senior 
Auditors 



12 Auditors 



o Assessment 
B Clerks 



[Secretary 



2 Civil 
Engineering 
Assistant II 

1 Civil 
.ngineering 
Associate I 



14 
Assessment 

Clerks 



7 Assessment 
Clerics 



ASSESSOR'S OFFICE 



The Assessor of the City and Councy of San Francisco is 
an elected official. The Assessor's Office, therefore, is not 
under the control of the Board of Supervisors nor of the Mayor 
except indirectly through the city wide budget approval 
process. The duties and responsibilities of the Assessor's 
Office are regulated by the State Constitution, laws passed by 
the State Legislature and rules adopted by the State Board of 
Equalization. These duties and responsibilities are to 
discover all tangible taxable real and personal property, to 
value it and to enroll it annually on the local assessment 
rolls. The actual computation of tax dollars is the 
responsibility of the Controller, and the collection of taxes 
is the responsibility of the Tax Collector. The assessed 
values of Public Utilities's properties in the county are 
determined by the State Board of Equalization and enrolled on 
the "Board Roll"; the Board Roll is then turned over to the 
City's Controller for computation of taxes and subsequent 
collection by the Tax Collector. 

STAFF 

To accomplish these tasks the Assessor's Office has an 
authorized staff of 116 appraisal, auditing, clerical and 
secretarial personnel. The personnel count is down from 148 
which was authorized nine years ago. 



ASSESSMENT ROLL 

The work done during any Assessment Year (March 1 through 
the last day of February) is primarily aimed at producing the 
assessment roll for the upcoming fiscal (tax) year. In other 
words, work done during most of the past fiscal year 1989-90 
(this report year) produced the roll for the following 1990-91 
fiscal (tax) year. This 1990 Assessment Roll shows an assessed 
value for taxable property in San Francisco in the amount of 
$50,359,066,238 , thereby generating potential tax revenues of 
approximately $549,000,000. This reflects an increase of 8% 
over the previous year's roll. 

TAX RATE 

The tax rate for real property assessed to the July 1 
Secured Roll is the tax rate set by the Controller about three 
months after the tax year has commenced; this is because the 
Board of Supervisors is still in the process of developing a 
final budget. The tax rate for fiscal year 1989-90 was $1.09 
per $100 of assessed value. This was the same rate as set for 
the prior fiscal year. 



TAX BILL 

The dollar amount of the tax bill for each property is 
computed by the Tax Collector, not the Assessor. The 
computation consists of multiplying the assessed values by the 
current tax rate. The Tax Collector prepares and mails the 
Real Property Tax Bills in early October. The tax bills 
generated by the Secured Roll may by paid in two installments. 
The first installment is due on November 1 and delinquent 
December 10, ana the second installment is due February and 
delinquent April 10. 

TAXABLE PROPERTY 

Under existing tax law the following categories of 
tangible property are taxable and assessed by the San Francisco 
Assessor : 



Tangible: Real Property (land and improvements, fixtures, 
appur tenances ) 

Business Personal Property (business furniture, 
office equipment, trade Fixtures, machinery, 
industrial equipment, tools, leasehold 
improvements, and the like.) 

Vessels with values over $400. 

Possessory Interests (exclusive right to 
possession of publicly owned land and 
improvements. These rights ususally arise from 
leases of public property or concession 
contracts . ) 

Real Property is assessed on the Secured Roll and 
Business Property, Possessory Interests, and vessels are 
assessed on the Unsecured Roll. The distinction between the 
two rolls is that, in the case of the Secured Roll, taxes are 
billed to owner of and became a lien against the real property; 
while in the case of the Unsecured Roll, taxes become a lien 
against the individual business owner or the Possessory 
Interest user, not the owners of the real estate. An exception 
occurs in the case where a business owner is also the owner of 
the real property and elects to have the business personal 
property assessed on the Secured Roll together with his real 
property. 



Vessels are assessed on the Unsecured Roll because of 
cheir mobility. 

Intangible personal properties are no longer assessed; 
these might be bank accounts, liquor licenses, stocks and 
bonds, copyrights, insurance policies, etc. 

Of the above taxable properties real property and long 
term possessory interests have restrictions on the growth of 
their assessed values by virtue of the 2% limitation of 
"Proposition 13" until a transfer of title, building additions 
or new construction triggers reassessment. The other taxable 
interests are valued on an annual basis. 



EXEMPTIONS 

Property tax exemptions are justified on the basis that 
the exempt property is being used either to provide a service 
that the government would otherwise be required to provide or 
to accomplish some desired social objective. This is the basis 
for the welfare, college, church, religious, public school, 
free library, and free museum exemptions. The Assessor's 
Office administers the exemption process. 

Other property may be exempted for economic reasons -- 
for example, to provide a special economic incentive for new 
industries or trades, or to improve the competitive positions 
of California industry. Financial institutions (Banks and 
Insurance Companies) are exempt from taxes on personal 
property; however, their business fixtures are not exempt. 

Homeowners have available a value exemption of $7,000 
which was first granted in 1969, but the State reimburses local 
governments for this loss of local tax base. 

The business inventory exemption was also first granted 
in 1969. At first only 15 percent of any inventory was 
exempted; in 1970 the exempt portion was increased to 30 
percent; in 1973 to 45 percent; to 50 percent in 1974 and 
finally to 100 percent in 1980 and every year thereafter. The 
loss of tax base caused by these exemptions is reimbursed to 
local governments by the State from revenue gains due to 
corporation tax increases. 

California veterans can receive an exemption of $4,000 of 
assessed value; disabled veterans may qualify for an exemption 
up to $100,000 if certain conditions are met. 



PROPOSITION 13 

On June 6, 1978 the voters of the State of California 
approved the Constitutional Amendment, Article XIII A, commonly 
referred to as "Proposition 13". It has several features: 

(1) Limits the tax on property to one percent of its 
taxable value plus the rate necessary to pay off 
yearly amounts due on voter approved indebtedness. 

(2) Requires that property be valued as of the March 1 
lien date in 1975, or as of the date the property 
changed ownership or the date the property was 
newly constructed or was added to or altered. 

(3) Provides an annual adjustment for increases or 
decreases due to inflation as measured by the 
change in the California Consumer Price Index from 

December in the prior year to December of the 
current year as determined by the California 
Department of Industrial Relations; however, any 
increase is limited to two percentage points per 
year . 

(4) Prohibits both the state and local governments 
from imposing any new ad valorem taxes on real 
property or imposing any sale or transaction taxes 
on the sale of real property. (Note - This Section 
has since been amended to allow voters to approve 
increases in local bonded indebtedness by a 2/3 
majority . ) 

(5) Requires a two-thirds vote in each house of the 
State Legislature to increase or impose new State 
taxes and requires approval by two-thirds of the 

jualified electorate to increase or impose any new 

.ocal or special taxes. 



?; 



Since the passage of "Prop 13", over 100 legislative 
bills have been enacted by the State Legislature in attempts to 
cope with its original ambiguity. This increasingly burden- 
some tax law makes for an ever changing , ever more complex 
legal environment relative to the assessment process; more 
changes are on the way. 

The following list shows the initial tax impact of 
Proposition 13 upon its inception in 1978 together with related 
assessment and tax data over the succeeding years: 



Tax Dollars *Tax Race 



Roll Year 
*1977-78 



*1978-79 
*1979-80 
*1980-81 
1981-82 
1982-83 
1983-84 
1984-85 
1985-86 
1986-87 
1987-88 
1988-89 
1989-90 
1990-91 



Per $100 of 
Assessed Value Assessed 
Taxable Property Valuation 



$ 3,681,092,851 



Proposition 13 



5 3,981,578,061 
4,358,596,449 
4,587,646,023 
20,316,708,761 
23,424,381,385 
26,165,905,693 
29,257,018,537 
32,191,185,261 
35,893,981,738 
38,565,086,199 
41,965,147,714 
46,800,567,805 
50,359,066,238 



$11.70 



as % of 
Full Cash 
Value 

2.925% 



5.06 


1.265% 


4.97 


1.2425% 


4.92 


1.23% 


1.19 


1.19% 


1.17 


1.17% 


1.15 


1.15% 


1.14 


1 . 14% 


1.14 


1.14% 


1.11 


1.11% 


1.10 


1.10% 


1.09 


1.09% 


1.09 


1.09% 


1.09 


1.09% 



Estimated 

Property Tax 

Revenue 

$435,240,000 



$231,051,000 
217,066,000 
225,907,000 
242,399,000 
274,527,000 
300,908,000 
333,530,000 
366,979,500 
398,423,000 
424,216,000 
457,420,000 
510,126,000 
548,913,822 



Thru 1980/81 assessed value were 25% or full cash value; after that 
time assessed value and full cash values became the same by definition 



SUPPLEMENTAL ROLL 

In 1983 Senate Bill 813 was enacted to accelerate the 
reassessment of property subject to Proposition 13 by requiring that 
changes in ownership and completions of new construction or new 
additions be reflected on a Supplemental Assessment Roll as of the 
first day of the following month rather than waiting for the next 
traditional March 1 lien date; thus, Supplemental Assessments are made 
on a monthly basis. The cost of administering this Supplemental Roll 
is partially reimbursed to the City by the State. 

Because supplemental assessments are prorated based on the 
portion of the fiscal year remaining, the following figures are listed 
in terms of taxes billed instead of increases in assessment. This 
shows the actual impact of the year to year change, whereas change in 
assessment would be a meaningless figure. 

Total 

$ 7,571,472 
$14,187,669 
$15,383,342 
$21,886,551 
$18,440,327 
$24,484,272 
$22,794,958 





Secured 


Unsecured 


1983 


$ 6,893,931 


$ 677,540 


1984 


$13,586,219 


$ 601,449 


1985 


$15,137,403 


$ 245,938 


1986 


$20,076,165 


$1,810,386 


1987/88 


$15,678,132 


$2,762,195 


1988/89 


$20,724,700 


$3,375,571 


1989/90 


$21,476,300 


$1,318,657 



The tax bills generated by this ongoing Supplemental Roll 
are mailed to assessees by the Tax Collector throughout the 
year. (Note: the supplemental assessments posted between the 
March 1 lien date and July 1 are subject to two different tax 
rates because the cut off date for the next fiscal year's roll 
is March 1; however, the tax bills are prorated accordingly. 
The cost of adding Supplemental Assessments is partially 
reimbursed to the City by the State. 



'ESCAPE" ASSESSMENTS 



The Assessor can pick up escaped assessments for a FOUR 
year period including the current tax year; however, if a 25% 
penalty is being assessed under Section 504 of the Revenue and 
Taxation Code (fraud, purposeful concealment), then the 
recapture period is extended to 6 years. The escape period is 
8 years for unrecorded events. Any escapes are generally 
compiled on a monthly basis and are tallied annually on a 
separate escape roll. 

MDA : d 1 

#0486 



HIGHLIGHTS FOR FISCAL YEAR 1989-90 

Two items merit brief discussion: the Ear thquake' and the City 
Wide Property Management Information System (PROMIS) 

I . Earthquake '89' 

On October 17, 1989 at approximately 5:10 in the evening 
a 7.4 (Richter Scale) earthquake struck San Francisco and 
caused widespread damage in all parts of the City with the most 
serious damage being done to buildings situated on filled land 
or sand. Experts say that a seismic waves liquified both the 
land fill and sand areas causing the weight of the building to 
shift or sink; the balance of the damage was, of course, caused 
by the shaking of the earth itself. 

Damage to Assessor's Office 

City Hall and the Assessor's Office suffered moderate 
visible damage. The Assessor's Office was hit by 
falling plaster, broken glass, sagging wall plaster, 
ceiling and wall cracks, collapsing marble door 
frames, water pipe leaks, roof leaks and electric 
service disruption. During the aftermath of damage 
inspection and clean up and while attempting to 
restore an atmosphere of safety to the work place, 
works crews created billows of plaster dust. People 
who could not be assigned field work wore dust masks 
to cover their noses. A fear of earthquake 
reoccurance and the attendant threat of bodily harm 
permeated the work force and severely slowed normal 
operations. To keep as many people out of the office 
as possible, field work was assigned wherever possible, 

Office Response 

The Assessor's Office responded adequately to the 
earthquake in light of the suddenness of the 
circumstances involved. Not being a "life/safety" 
kind of department, our efforts were primarily 
concerned with the value of the property damage 
aspects of the earthquake's aftermath. We provided 
the necessary property ownership information to the 
public health and safety units operating out of Marina 
Middle School; we staffed the City information desk at 
FEMA headquarter in the Presidio to counsel property 
owners regarding tax relief information; and we 
distributed and processed damage claim/tax deferral 
forms. After the FEMA center shut down, we continued 
to process damage claims/tax deferral forms under the 
control program set up in the Administrative Division 
of the Assessor's Office. As of December 10, 1990, 
1,912 claims were filed. After control "log in", the 
claim forms were issued to a special five-person 
earthquake damage re-assessment team which had been 



formed from among the personnel in our Real Property 
Division, their mission was to work exclusively on 
earthquake damaged property, reappraise and post value 
reductions as quickly as possible. This entire 
process required the production and monitoring of a 
separate "Q" (quake) assessment roll necessary to meet 
State requirements for reimbursement of deferred 1st 
installment property taxes. Although our efforts 
sound modest, thousands of hours of added staff work 
and tight administrative and assessment control 
procedures were required. The City's Real Estate 
Department also supplemented our efforts with 
temporary personnel via a work order arrangement. 

Reimbursement by State 

The efforts of our staff between October 17 and 
December 10, 1990 were most important because the 
State of California was to reimburse the first 
Installment of Real Estate Taxes that were "deferred" 
by our acceptance of valid claim forms for property 
damage. In fact, the 1,912 claims processed by 
December 10 provided the necessary verification to the 
City Controller to permit him to request that the 
State send the City about $5,123,000 to make up for 
the first installment taxes which were deferred until 
reassessment could be made. 

During the course of the ensuing 12 months after 
December 10, 1989, property reassessments would take 
place, and as of December 10 of the following year 
(1990) the difference in the reduced assessments would 
be retained by the City and the balance returned to 
the State. The theory behind the reimbursed deferred 
assessments was to assure uninterrupted cash flow to 
the City until such time as properties could be 
reassessed and put back on the rolls at their reduced 
values . 



Summary of 1st, installment tax deferred properties - 
December 10, 1990 



DEFERRED AMT 



1ST INSTALLMENT NUMBER OF 



VOLUME NEIGHBORHOODS 



ASSESSED VALUES DEFERRED TAXES PROPERTIES 



1 


Fisherman's Wharf 


$ 7,514,747 


$ 81 


,910 


.70 


7 


2 


Embarcadero 


15,285,548 


166 


612 


.38 


22 


3 


Financial/No. Mk t . 


139,031,044 


1,515 


438 


.16 


47 


*4 


Marina/Ft. Mason 


65,307,365 


711 


849 


.69 


336 


5 


Pacific Heights 


20,062,749 


218 


683 


.82 


33 


6 


Civic Center 


12,205,757 


133 


,042 


.52 


52 


*7 


Marina/West Add'n 


53,567,885 


583 


888 


.46 


319 


8 


Western Addition 


5,705,389 


62 


188 


58 


41 


9 


Haight Ashbury 


8,907,849 


97 


095 


.05 


92 


**10 


Seacliff 


11,394,798 


124 


202 


.83 


100 


**11 


Richmond 


6,882,740 


75 


021 


.43 


84 


**12 


Richmond 


8,405,820 


91 


622 


91 


110 


***13 


Sunset 


8,371,207 


91 


245 


76 


88 


***l^ 


Sunset 


3,443,283 


37 


531 


61 


33 


***]^5 


Sunset 


3,865,393 


42 


132 


51 


59 


***16 


Sunset 


669,636 


7 


298 


97 


10 


***17 


Sunset 


768,878 


8 


380 


72 


8 


***ig 


Sunset 


454,444 


4 


953 


40 


6 


19 


Twin Peaks 


1,698,395 


18 


512 


42 


18 


20 


Forest Hill 


347,028 


3 


782 


59 


7 


21 


Sherwood Heights 


392,186 


4 


274 


79 


6 


22 


St. Francis Woods 


1,071,397 


11 


678 


13 


20 


* C 


ombined Marina 
ombined Richmond 

,ombined Sunset 


118,875,250 


1,295 


738 


15 


655 


** c 


26,683,358 


290 


622 


91 


294 


*** Q 


17,572,841 


191 


,542 


.97 


204 



*23 


Mission 


10 


,720,104 


116,848.79 


81 


*24 


Mission 


3 


,308,673 


' 36,064.40 


28 


*25 


South of Markec 


66 


,735,154 


727,412.70 


92 


26 


Potrero 




721,345 


7,862.63 


5 


27 


Pocrero 




581,529 


6,338.65 


7 


28 


Potrero 




538,579 


5,870.47 


8 


29 


Hunters Point 




98,762 


1,076.49 


4 


30 


Bayview 




96,728 


1,054.32 


6 


31 


3rd St. District 




477,009 


5,199.34 


11 


32 


3rd St. District 


2 


,212,454 


24,115.69 


10 


33 


Bernal Heights 




147,990 


1,613.07 


3 


34 


Outer Mission 




149,855 


1,633.40 


5 


35 


Outer Mission 




102,033 


1,112.16 


3 


36 


Excelsior 




804,019 


8,763.75 


11 


37 


McLaren 




339,814 


3,703.92 


9 


38 


Crocker Amazon 


1 


135,010 


12,371.52 


17 


*39 


Inner Mission 


2 


687,140 


29,289.67 


39 


40 


Upper Market 




645,987 


7,041.19 


12 


41 


Ocean Avenue 


1 


825,511 


19,897.89 


37 


42 


Ocean Avenue 




422,556 


4,605.84 


8 


43 


San Jose Avenue 




465,476 


5,073.64 


12 


44 


Lakeside/Diamond Heights 




448,974 


4,893.79 


6 



* Combined Inner Mission/ 
South Market 



83,451,071 



909,615.56 



240 



City Wide Real Estate Totals $470,018,239 $5,028,564.91 1,912 



I i 



Tax/Payer Relief 

During the first few weeks after the earthquake all 
blocks in the City were circled and the City's 166,000 
separate parcels were inspected externally by Assessor 
field appraisal personnel in an effort to provide the 
input necessary for the Assessor's administrative staff 
to estimate anticipated decreased tax revenues over the 
next few years and to determine whether or not additional 
personnel would be needed to speedily accomplish the tax 
relief program for the City's property owners. Following 
that effort, property inspections commenced for tax 
relief by assessment reduction. 

The final count of properties approved for tax relief 
during the 1989-90 fiscal year was 1 , 940 ; this count was 
higher than the 1,912 claims that qualified for tax 
deferral because the additional 38 claims were received 
after the December 10, 1989 deadline and could not be 
included in the State's Tax Deferral Reimbursement 
Program. The final dollar amounts for reduced 
assessments and corresponding tax relief for the 1989-90 
fiscal year are summarized below: 

REGULAR ROLL 

From a total of 2,214 applications for disaster relief 
received throughout the fiscal year, 2,020 qualified for tax 
relief in the amounts set forth below. 

TAX RELIEF 
NO. OF PARCELS LAND IMPROVEMENTS TOTAL AMOUNT 

1,856 - 129,659,674 129,659,674 $1,413,290.45 
84 3,351,180 5,427,778 8,778,958 95,690.64 

1,940 3,351,180 135,087,452 138,438,632 1,508,981.09 

SUPPLEMENTAL ROLL 

78 92,311 3,741,156 3,833,467 37,819.66 

TOTAL REAL ESTATE TAX RELIEF $ 1,546,800.75 

PERSONAL PROPERTY (Business Division) 

Only two businesses filed for tax relief during the 1989 fiscal 
year, primarily because all business property taxes were due and 
payable prior to August 31, 1990. Taxes had been paid prior to 
earthquake . 

No. Businesses Total Assessments Rate Tax Relief 



$308,661 x .0109 = $3,364.40 



MDA:dl 
#78 



In closing we should point out that the damage to 
property will not be cured in one year. It will take four to 
five years to fully reinstate the lost assessment ' values to the 
roll. 



II. CITY WIDE PROPERTY MANAGEMENT INFORMATION SYSTEM (PROMIS) 

In November of 1989 the Board of Supervisors and the 
Mayor approved a supplemental appropriation in the amount of 
$316,000 to enable the Assessor's Office to accellerate the 
development of a very ambitious City Wide Property Management 
Information System (PROMIS). With these funds available the 
City Wide Property Information Steering Committee was able to 
hire a quality project consultant team. This team consists of 
an experienced Project Director and four computer technicians 
with the skills necessary to assure success for the project. 

The Assessor has an intense interest in the new PROMIS 
system because the current assessment programming available on 
the main frame computer is a 20 years old patchwork of 
emergency-developed systems which are operating at maximum 
capacity and incapable of any future valuation automation and 
additional programming. Were new State laws to pass requiring 
"split-rolls" or sliding value scales, the present system could 
not perform satisfactorily. 

The purpose of this new City Wide PROMIS system is to 
have a central computer depository for all property information 
required by every City Department, not just the Assessor's 
Office. Presently, the Assessor is the lead department in 
developing the system because of the uniformity and clarity of 
the Block and Lot parcel identifiers which are in use. The 
Assessor's Block and Lot System and the information already on 
the main frame computer is the "cornerstone" for all future 
system development. Once the Assessor's property data is 
on-line under the new system, other city departments can 
provide their input. 

Each City Department will be responsible for adding the 
pertinent historial and operational property data that it has 
gathered within its purview over the years. In turn each 
department can extract the information as needed. For example, 
City Planning would in-put zoning data; the DPW's Building 
Department would input assigned addresses, construction permit 
data or project completions; the Health Department would input 
toxic or deficient sanitary conditions. City owned land and 
buildings also could be logged-in for ready reference and 
inventory control. It will also be an invaluable instantaneous 
reference source for the life/safety agencies in the City: 
Fire, Police and Emergency Health Services. The entire system 
will be expandable to accommodate future changes and additional 
programs. Every City department will have need of pieces of 
the total information package, some on a routine basis, others 
from time to time. 



The project has been deemed to be cose effective by the 
City's fiscal managers and auditors and will pay for itself 
within a few years with increased efficiency, automated 
valuation techniques, decreases in errors and earlier postings 
to the Supplemental Rolls. 

MDA : d 1 
#81 



ADMINISTRATION 



FISCAL 1989-1990 



The Assessor functions as che Chief Executive Officer of 
this City Department; and the Chief Assistant Assessor 
functions as his Chief Administrative Officer. Six additional 
people comprise the balance of the administration staff. 
Classifications appear as follows: 

Class Title 

4290 Assessor 1 

4282 Chief Assistant Assessor 1 

4222 Senior Personal Property Auditor 1 

1518 Confidential Secretary to Assessor 1 

1454 Executive Secretary III 1 

4202 Assessment Clerk 1 

1426 Senior Clerk Typist 1 

1422 Senior Payroll/Personnel Clerk J. 

Total 8 



Duties 

Administration is responsible for determining office 
policy and preparation of the budget, control of expenditures 
for supplies and equipment, attendance records and payroll, 
fiscal analysis, report preparation, personnel staffing, union 
negotiations, inter-agency coordination, and the processing of 
penalty waivers. 

The Assessor or his designee also serves on the several 
City Committees: State Legislative Committee, Transfer Tax 
Review Board, Business Tax Review Board and the Steering 
Committee for Development of the Citywide Property Information 
System. 



15 



Budget 

The Assessor's approved budget for fiscal 1989-90 totaled 
$ 6 , 069 , 494 . In addition, however, two additional supplemental 
appropriations were approved: the first in the amount of 
$316,000 enabled us to continue work and hire the project team 
for development of the ambitious City Wide Property Management 
Information System (PROMIS); the second was for $113,500 for 
earthquake related expenses including overtime, materials and 
supplies, and administration of the special disaster relief 
claim program which required property inspections and 
re-appraisals and the temporary hiring of additional temporary 
personnel from the Real Estate Department via interdepartmental 
work order to assist in the timely completion of the 2,000 plus 
disaster relief claims. 

MDA:dl 
#30 



1989-90 FISCAL YEAR 
ASSESSMENT STANDARDS DIVISION 

MISSION 

For budget purposes the Assessment Standards Division has 
been included with the Real Estate Division; however, it 
functions independently within the office for the purpose of 
attaining uniform quantity and quality of assessments. During 
the next fiscal year our intent is to transfer this unit to 
Assessor's Administration. Current staffing is composed of: 

4256 - Chief Assessment Standards - 1 
4222 - Senior Personal Property Auditor - 1 
4203 - Senior Assessment Clerks - 2 

Total 4 

It has several responsibilities, among which are: 

1) Internal Auditing 

Auditing the operations of Real Property, Personal 
Property and Technical Services Divisions. This is 
accomplished by using computer print-outs to spot-check 
various functions and by spot-checking actual record 
files to ensure that proper procedures are being adhered 
to. Monthly progress reports and year-end summary 
reports effectively monitor productivity and task 
completion . 

2) Training 

A) Maintains the State mandated training records of 58 
State certified appraisers and auditors who must each 
have 24 hours of training a year (R & T Code Sect. 
670 and 671). 

B) Schedules attendance at courses offered by the State 
Board of Equalization, Civil Service Commission, 
State Colleges, Appraisal organizations, seminars, 
etc. (Sect. 672). 

C) Monitors and maintains records of two union M.O.U. 
training funds. 

D) Operates an in-house training program for new 
appraiser- trainees and new appraisers. 



17 



E) Trains staff in new procedures and new s-tate law 
changes . 

F) Writes and updates procedures manuals and other 
training material. 

G) Instructs professional staff on the completion of 
conflict of interest statements required by the City 
and the State. 



3) Computer Systems 

A) Coordinates, monitors and advises on all computer 
operations in the Assessor's Office (93 computer 
programs) . 

B) Assists in designing new systems and modifying 
computer programs when necessary. During the past 
year this Division contributed a great deal to the 
new proposed city-wide property information system 
now under development. 

4) Interdepartmental Liason 

Acts as liason between the Controller, Tax Collector, 
Recorder and Central Permit Bureau, correlating 
information and trouble-shooting problems. 

5) Assessment Adjustments 

Solves the more complex assessment problems for 
taxpayers, title companies and attorneys; this is fairly 
time consuming on a daily basis. 

6) Market Research 

Conducts surveys to gather income and expense data for 
income producing properties and develops cost of 
construction information for the Real Property Divison. 

7) Affirmative Action 

The Chief of Assessment Standards is also the Affirmative 
Action Officer for the Assessor's Office. 



8) Document and Permit Processing 

Administers the following clerical functions performed by 
assessment clerks: 



18 



A) Obtains building permits from the Permit- Bureau, then 
screens, photo-copies and distributes copies to Real 
Property for reappraisal. During the year 18,475 
permits were processed, but only 1,270 properties 
required reappraisal. 

B) On a daily basis merges preliminary change of 
ownership forms, deeds, field worksheets and 
supplemental worksheets for the past year's 18,454 
recorded documents. 

C) Monitors deeds and Preliminary Change Of Ownership 
Statements; mails and tracks missing statements and 
discrepancies. This averages about 1,200 items a 
year. About 200 must be given a "480" special 
penalty assessment. 

9) Supplemental Assessments 

Cancels and re-issues supplemental assessments, escaped 
assessments and current roll changes ordered by the 
Asessment Appeals Board or to correct clerical errors, 
about 2,000 items a year. (Sec. 80-81; Sect. 75, Sect. 
4831, Sect. 531.2). 

10) Disaster Relief Assessments 

Computes relief amounts for fire damage and other 
disasters and follows up on inspections. These 
inspections are performed by the Senior Personal Property 
Auditor who is assigned to this section and functions as 
Assistant Chief. Over 2,200 items were processed for 
1989-90 due to the Loma Prieta Earthquake; of course 
additional inspection staff was provided for this 
purpose. (Sect. 170) 

11) Segregated Tax Bills 

Processes and inputs values into computer for Segregated 
Tax Bills; 13 segregations of condominiums for this past 
year. (Sect. 2188.6 and 2822). 

12) Tax Bill Adjustments 

Cancels erroneous delinquent tax bills. The Chief has 
the sole authority to cancel delinquent tax bills; this 
authority was delegated by the Controller to the Assessor 
to assure that the Tax Collector will not post items 
cancelled by the Assessor to his delinquent tax file; 137 
bills were cancelled during this past fiscal year. 

MDA: JZ:dl 

#2 

19 



REAL PROPERTY DIVISION 



FISCAL 1989-1990 



MISSION 

The California Revenue and Taxation Laws prescribe chat 
an ad valorem tax be imposed each year on the assessed value of 
all real property and possessory interests in the City and 
County of San Francisco on the first day of March (the lien 
date). Real property consists of land, the improvements 
thereon, appurtenances thereto and fixtures therein and 
thereon; these real property assessed values are posted to the 
Secured Assessment Roll. Possessory Interests (exclusive 
rights to use publicly owned real property) aFe also assessed 
each year; however, these assessments are posted to the 
Unsecured Assessment Roll because the occupants are the users 
but not the owners of the real property. 

The assessed value of real property is its full cash 
value as determined by the Assessor in accord with the Revenue 
and Taxation Code and the State Board of Equalization rules and 
regulations. The tax year is the next fiscal year following 
the March 1 lien date which commences July 1 and terminates 
June 30. 

STAFF 

The Real Property Division's authorized staffing for the 
1989-90 fiscal year consisted of 39 appraisal personnel and 10 
clerical support personnel. The various classifications and 
respective personnel counts appear as follows: 

Class Title 

4269 - Chief Real Property Appraiser - 1 

4268 - Ass't Chief Real Property Appraiser - 1 

4267 - Principal Real Property Appraiser - 4 

4265 - Senior Real Property Appraiser - 12 

4261 - Real Property Appraiser - 14 

4260 - Real Property Appraiser Trainee - 5 

1450 - Executive Secretary I - 1 

4203 - Senior Assessment Clerk - 1 

4202 - Assessment Clerk - 5 

1426 - Senior Clerk Typist - 1 

Total 45 



ASSESSMENT PROCESS 

The Real Property assessment process involves survey, 
discovery, property inspection, appraisal, enrollment and 
auditing. During each year the Real Property Division's Field 
Personnel survey the exteriors of all properties in the City 
block by block to ascertain any obvious structural changes; 
they also inspect all properties for which permits for new 
construct or additions have been issued. All property which 
has had new construction or additions is reappraised; all 
properties which have been transferred in "arm's length" 
transactions are reappraised; all other assessments are 
automatically increased 2%, however not to exceed the fair 
market value of the property. 



ACCOMPLISHMENTS (1989-90): 



I 



1989/90 



Change in Ownership: 

Review all transfers 18,042 

Appraise transfers as required 14,433 

Building Permits: 

Review building permits 25,312 

Appraise building permits 1,376 

Exemption inspections 44 

Review all requests for reduction in value. 

Prepare necessary reports. 4,707 

Review, inspect and appraise all lot splits, and 

merges. 1,237 

Review and appraise each month-to-month possessory 

interest. 2,505 

Process all supplemental worksheets and assign 

new assessments. 31,102 

Assessment appeals processed: 

These involve a full review of the property & 

reparation & attendance at an assessment appeals 

earing. 509 



Prepare approximately 15 reports for local and state 
agencies. Analyze, correlate and report on data for 
SBE. Maintain statistical data for State Legislature. 1,867* 

* Worker hours 
MDA : d 1 
#68 



PERSONAL PROPERTY (BUSINESS) DIVISION 
FISCAL 1989-1990 



MISSION 

The California Revenue and Taxation Laws prescribe that 
an ad valorem tax be imposed each year on the assessed value of 
all business personal property in use in the county on the 
first day of March (the lien date). Business personal property 
is comprised of business furniture, office equipment, trade 
fixtures, machinery, industrial equipment, tools, leasehold 
improvements and such other items of personal property or 
fixtures as are particular to the operation of the business 
itself; it does not include product-type inventory which is 
held for sale, lease or rental. This Division also includes 
the Marine Section (vessels) and the Leased Equipment Section 
(a specialized group of auditors who study Business Statements 
and compare lists of Lessor owned equipment with the lists of 
equipment submitted by their Lessees for the purpose of 
searching out "escapes" and preventing double taxation). The 
assessed value of business personal property is its full cash 
value as determined by the Assessor in accord with the Revenue 
and Taxation Code and the State Board of Equalization rules and 
regulations; however, financial institutions and insurance 
companies are treated differently . Under California law, all 
business personal property owned by a bank or financial 
corporation and any business personal property owned by an 
insurance company are exempt from personal property taxes; 
however, their business fixtures are taxable. The tax year is 
the next fiscal year commencing July 1 and terminating June 30 
following the March 1 lien date. 

STAFF 

The Personal Property Division's authorized staffing for 
the 1989-90 fiscal year consisted of 29 auditor/appraisal 
personnel and 9 clerical support personnel. The various 
classifications and respective personnel counts appear as 
follows : 

Class Title 

4226 - Chief Personal Property Auditor - 1 

4225 - Ass't Chief Personal Property Auditor - 1 

4224 - Principal Personal Property Auditor - 4 

4222 - Senior Personal Property Auditor - 10 

4220 - Personal Property Auditor - 13 

1446 - Executive Secretary II - 1 

4203 - Senior Assessment Clerk - 1 

4202 - Assessment Clerk - 4 

1426 - Senior Clerk Typist - 3 

Total 38 



ASSESSMENTS 

During fiscal year 1989-90, the Personal Property 
(Business) Division enrolled 55,275 business assessments for a 
total assessed value of $4,902,139,433. 



ASSESSMENT PROCESS 

The entire assessment process involves survey, discovery, 
appraisal, enrollment and auditing. During each year, all 
areas of the county are physically surveyed for business 
activity by the Personal Property Division's Field Personnel. 
Following this survey, a form entitled "Business Property 
Statement" is mailed to each business entity who is not being 
"directly billed", a phrase to be explained in the last 
paragraph of this section. These forms must be completed and 
returned to the Assessor not later than the last Friday in May 
each year. 

The reported taxable items on the "Business Property 
Statements" are analyzed and evaluated by Personal Property 
Aud i tor /Appraisal staff, and business entities are audited as 
necessary throughout the year on a continuing basis. If a 
business entity is assessed $200,000 or more for its business 
personal property and fixtures, tax laws require that a 
'mandatory audit ' be performed at least once every four years. 

A few comments are in order here concerning the "direct 
billing" portion of the Unsecured Roll. The Assessor's Office 
currently assesses about 45% of all business entities without 
requiring the assessee to file a Business Property Statement. 
These assessees have assessed values of less than $30,000. The 
assessments are based on the previous year's value and/or on an 
appraisal prior to the March 1 lien date. Since these 
pre-determined assessments can be made without waiting for the 
taxpayer to file his tax statement, they can be posted to an 
advance portion of the regular July 1 roll even though it is 
printed on March 1; this roll is delivered to the Tax Collector 
for "direct billing" early in April. The delinquent date for 
these advanced "directly billed" taxes is the same as for the 
regular July 1 roll which is August 31. 



REGULAR UNSECURED ROLL 

The values generated by the assessment process as of the 
March 1 lien date are posted to the Regular Unsecured Roll on 
the following July 1 (except for previous directly billed 
assessments discussed above) or to the Secured Roll if the 
business entity also owns the real estate on which trie personal 
property is located, a situation which occurs in about 107o of 
the cases. The difference between the Secured and Unsecured 
Roll is that taxes for property assessed on the Unsecured Roll 
are not a lien on the real estate. 



Additional assessments to the July 1 Regular- Unsecured 
Roll are posted through August and September because the 
Personal Property Division workload is of such magnitude that 
it is impossible to complete the entire July 1 Regular 
Unsecured Roll prior to the deadline date. These additional 
monthly postings are referred to as "extensions" of the Regular 
Unsecured Roll. 



TAX RATE 

The tax rate for business personal property assessed to 
the July 1 Regular Unsecured Roll for the tax year is the tax 
rate in effect for the Secured Roll on the prior March 1 lien 
date. This is a different situation than that for the Regular 
Secured Roll because the tax rate for the Secured Roll is not 
formally set by the Controller until three months after the tax 
year has commenced due to the fact that the Board of 
Supervisors is still working toward a final budget. 

TAX BILLS 

The dollar amount of the tax bill is computed by the Tax 
Collector, not the Assessor. The computation consists of 
multiplying the assessed values by the current tax rate. The 
Tax Collector then prepares and mails the Personal Property Tax 
Bills at least 30 days prior to the due date; in the case of 
the Regular Unsecured Roll published July 1, the due date for 
tax payment is August 31 (including the earlier mailed direct 
billings) after which date they become delinquent. The tax 
bills generated by the Unsecured Roll are single payment tax 
bills, whereas Secured Roll tax bills may be paid in two 
installments . 



SUPPLEMENTAL ASSESSMENTS 

The Supplemental Roll is an ongoing posting of assessed 
values to a separate Supplemental Roll posted after the July 1 
Regular Roll; however, the only category of business personal 
property subject to supplemental assessment is that of business 
structural leasehold improvements which have been installed 
after the March 1 lien date. The tax bills generated by this 
ongoing Supplemental Roll are mailed to assessees by the Tax 
Collector throughout the year. (Note: the supplemental 
assessments posted between the March 1 lien date and July 1 are 
subject to two different tax rates because the next fiscal year 
will have commenced, but the tax bills are prorated 
accordingly; those installed after July 1 are subject to the 
next year's tax rate.) The cost of adding Supplemental 
Assessments is reimbursed to the City by the State. 



"ESCAPE" ASSESSMENTS 

The Assessor can pick up escaped assessments for a four 
year period preceding the current tax year; however, if a 25% 
penalty is being assessed under Section 504 of the Revenue and 
Taxation Code (fraud, purposeful concealment), then the 
recapture period is extended to six years. Any escapes are 
generally compiled on a monthly basis and posted to a separate 
escape roll. 

PENAL ASSESSMENTS 

Penalties of 107 o are assessed to those assessees who 
failed to file their Business Property Statements as requested 
prior to the last Friday in May. If fraud or concealment is 
ever unearthed in a business statement, a 25% penalty can be 
assessed . 



COOPERATIVE AUDIT PROGRAM 

San Francisco is a member of the cooperative audit 
program in California, a fiscally prudent program whereby 
counties exchange audits for business property tax purposes. 
San Francisco sends several auditor-appraisers to perform 
mandatory audits each year in various states because accounting 
records are maintained at company headquarters at these outside 
locations. Thus, San Francisco exchanges audit information 
with other counties who do the same thing. The program has the 
beneficial effect of cutting travel costs, preventing 
duplication of audits and sparing taxpayers from the onerous 
burden and waste of time which would occur were they to 
accommodate so many auditors from various counties. 



25 



ACCOMPLISHMENTS (1989 - 90) : 

As previously stated, the Personal Property Division 
processed and enrolled 55,275 assessments for the 1988-89 
Secured and Unsecured Assessment Rolls. 



The breakdown of this effort appears as follows: 

Assessments Full Value 

Regular Roll (Sec. & Unsec.) 46,914 $4,433,232,473 

Vessels (Marine Div.) - (Unsec.) 3,915 83,881,422 

Escape Roll (Unsec.) 3,656 367,521,842 

*Supplemental (Unsec.) 790 17,503,696 

Totals 55,275 $4,902,139,433 



* Structural Leasehold Improvements only. 

ASSESSMENT APPEALS ACTIVITY : 

124 Personal Property appeals were filed with the 
Assessment Appeals Board. The disposition of these items 
appears as follows: 

1989-90 

Reductions 46 

Denials 11 

Withdrawals 17 

Penalty only waivers 4 

Postponements 99 

Total Appeals Filed 177 



PERSONAL PROPERTY DIVISION 

COMPARATIVE YEARLY PRODUCTION REPORT 

UTILIZATION OF FIELD AUDITOR/ APPRAISAL PERSONEL 
BY "WORKER-DAY" 

1985-86 1986-87 1987-88 1988-89 1989-90 

Field Audits & Appraisals 1,662 2,014 1,925 2,372 2,398 

Other Work Covered by 
Scope of Position : 

Assessing Statements 
Up-date Field Books 
Auditor & Senior Review 
Leased Equipment Review 

Instruction and 



925 


888 


605 


656 


601 


379 


332 


477 


360 


557 


771 


508 


665 


593 


872 


105 


187 


82 


112 


177 



Training Program 


72 


204 


44 


224 


181 


Total Auditor 












Performance Time 


3,914 


4,133 


3,798 


4,317 


4,786 


Other "Worker Days" not 












Covered Above: 












Supervis ion 


832 


847 


923 


874 


838 


Vacation & Holiday 


493 


469 


413 


389 


499 


Sick Pay 


314 


313 


327 


309 


246 


Administrative Leave 


28 


162 


51 


15 


17 



Total "Worker Days": 5,581 5,924 5,512 5,904 6,386 



PERSONAL PROPERTY DIVISION 
COMPARATIVE YEARLY AUDIT/APPRAISAL 

1985-86 1986-87 1987-88 1988-89 1989-90 
Mandatory Assessees 284 544 551 673 638 

Other Assessees 4,115 3,987 3,827 4,679 4,851 



Total Assessees Audited 4,399 4,531 4,379 5,352 5,489 



* Mandatory Audits 

Completed 1,656 2,277 1,972 2,878 2,829 

** Other Audits & 

Appraisals Completed 4,244 4,459 4,568 4,696 4,973 

Total No. of Audits & 

Appraisals Completed 5,900 6,736 6,540 7,574 7,802 



* In auditing mandatory assessees, usually four year audits are 
involved; therefore number of mandatory audits is about 4 times 
of number of assessees. 

** Includes Penal Assessments below. 



Penal Assessments : 1985-86 1986-87 1987-88 1988-89 1989-90 

Penal Assessments - Billed 

Directly (Based on years 

prior) ' 1,510 1,169 4,232 5,421 5,414 

Penal Assessments - 
(New Business not 
Reporting) 4,284 6,523 4,454 3,337 3,354 

Total 5,794 7,692 8,686 8,758 8,768 



PERSONAL PROPERTY DIVISION 





AUDIT 


PROGRAM 


RECOVERIES 






FISCAL YEAR 


1989-1990 




ASSESSOR'S STAFF 


NUMBER OF 
ASSESSEES 


AUDIT 
UNITS 


FULL 
VALUE 


TAX 
DOLLARS 


Out of Stace Audits 




56 


259 


$ 21,253,942 


$ 235,919 


Local Audits 




464 


2,057 


87,947,466 


976,217 


Contract Audits 




118 


513 


14,347,890 


159,262 


Totals 




638 


2,829 


$123,549,298 


$1,371,398 



TAX DOLLAR RECOVERY FROM LOCAL AND OUT OF STATE AUDITS 

Tax Dollar 

Fiscal Year Recovery 

1979-1980 $1,150,146 

1980-1981 1,222,912 

1981-1982 1,307,630 

1982-1983 1,372,206 

1983-1984 1,448,594 

1984-1985 1,193,195 
1985-1986 829,745 

1986-1987 1,476,176 

1987-1988 1,307,644 

1988-1989 1,440,286 

1989-1990 1,371,398 



29 



PERSONAL PROPERTY DIVISION 



MARINE DIVISION 



PRODUCTION REPORT 1989-90 



Total Marine Records 

Less: Out of County and 
* Exempt Vessels 

Total For San Francisco 



4,514 

-1,042 
3,472 



Assessments 



Direct Billings 
** 47 Billings 

Homeowners Billings (Houseboats) 
Escape Bills 



3,336 

128 

8 

139 

3,611 



* 1) vessels with market value of $400 or less 

2) or vessels weighing over 50 tons 

3) or vessels licensed to carry passengers 



Commercial and Chartered Fishing Boats are 96% exempt if 
they file an exemption by April 1 each year. 



Number Assessed Value 



Total Marine Assessments 



3,915 $83,881,422 



MDA : d 1 
#62 



TECHNICAL SERVICES DIVISION 



FISCAL 1988-1989 



MISSION 

The primary objectives of the Technical Services Division 
are to produce accurately and completely the assessment rolls 
for the City and County of San Francisco and to provide an 
up-to-date computer information system. This Division is the 
contact point with the Controller's data processing 
"Information Services Division" and the channel through which 
all assessment data is transmitted for production of the rolls 
in accord with Section 10.9.5 of the Revenue and Taxation 
Code. Secondarily, but no less importantly, the Division 
administers the various exemption programs: homeowners, 
religious, welfare, school and veterans exemptions. It is also 
the initial contact for providing assessment information to the 
general public, and it maintains the State Board of 
Equalization map register (Lot and Block System). 

STAFF 

The Technical Services Division's authorized staffing for 
the 1988-89 fiscal year consisted of 20 technical/clerical 
personnel. The various classifications and personnel counts 
appear as follows: 



Class 



Title 



4212 - Chief Technical Services 

4210 - Ass't Chief Technical Services 

5364 - Civil Engineering Associate I 

5362 - Civil Engineering Assistant II 

4203 - Senior Assessment Clerks 

1426 - Senior Clerk Typists 

4202 - Assessment Clerks 



1 
1 
1 
2 
2 
2 
11 



Total 



20 



1988-89 Workload 



For July 1, 1989 Roll 



Entries 



Computer Input 
Real Property 



- ownership entries 

- mailing addresses 

- statistical entries 

- valuation entries 

- new parcels 

Error rate for above (900) 



180,000 

.5% 



31 



Entr ies 


59 


,129 




.57c 




680 


97 


,524 



1989-90 Workload For July 1, 1990 Roll 

Computer Input - Business Property 

Personal Property Value Changes 

Error rate for above (295) 

Analysis of on-site Inspections 

Claims for Exemption Processing 

Public Information Contacts - city departments 
(telephone - written) - general public 

- real estate 

- general business 320,000 
Average response time - in minutes 2 minutes 

Block Book (and Lot) Changes 

- delineating all taxable parcels 167,490 

- condominium conversions 748 

- new lots (1018) 

- lot deletions (219) 

- subdividend lots (270) 

- parcel maps 7 2,262 

Supplemental Roll - Computer Input 55,000 

(includes homeowner's exemptions) 

Secured Roll Parcels 167,490 

New Subdivision Maps Processed - 11 producing 1,018 lots 

Parcel Maps - Extended & Verified - 270 producing 1,018 lots 

Segregation (Parcel "cuts" for taxation 28 

per Section 2821 Revenue and Taxation Code) 

Ownership Transfers 

new lots 810 

deleted lots 194 

changed lots (daily) 19,866 

total lot changes (new & delete) 1,004 

property sales 20,309 

processed documents from Recorder 27,400 



Unsecured Roll Produced For 1990-91 

Early direct billings - March 1 

Leasehold Imp. Personal 
Statement Count Land Improvements and Fixtures Property 

10,506 19,937,739 36,922,950 

Regular Unsecured Roll - July 1 

Structural Fixed Other Personal 
Statement Count Land Improvements Improvements Property 

28,905 217,157,553 630,890,295 1,479,180,295 1,708,777,417 

Totals Full Value 

Structural Leasehold Imps. Other Personal 
Statement Count Land Improvements Improvements Property 

39,411 217,157,553 630,890,295 1,499,118,034 1,745,700,367 

Secured Roll Produced For 1989-90 

Total Increase 
Number of Change in Full Value 

12,881 $3,540,817,385 

PERSONNEL UTILIZATION 

A total of 3,991 worker-days was available for the period of July 1, 
1990 to June 30, 1991. 

WORKER-DAYS 

Vacation 113 

Sick Pay 168 

Sick Leave 50 

Leave 

Compensatory Time 6 

Jury 4 

Floating Holiday 33 

Disability 236 

610 
Net worker-days available 3,991 



OPERATIONS FUNCTIONS % OF WORKER-DAYS/ YRS 

E.D.P. • 4% 

Public Information 10% 

Supervising 5% 

Homeowners' Exemptions 14% 

Personal Property Field Books 5% 

Personal Property Statements 15% 

Real Estate Values 6% 

Secured Roll Preparation 7% 

Unsecured Roll Preparation 4% 

Supplemental Roll Values and Exemptions 4% 

Real Estate Ownership File 13% 

Mail Address File 5% 

Drafting 8% 

100% 

MDA:dl 

#14 



APPENDIX 



Note: Work done during this past 1989-90 fiscal year 
produced the following statistical data for the 
current 1990-91 fiscal/tax year. 



MDA:dl 
#370 



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ASSESSMENT ROLL TOTALS FOR 1990 'IN COUNTY OF san francisco 

Do not include exempt publicly-owned property, state-assessed property, or property subject to special taxes. 



If escaped assessments are included in roll totals, enter data here only 

If escaped assessments are not Included 

in roll totals, enter data here _^_^_^___^^^_^_^_^^^_^^__ 



t r 



i 









TOTALS WITHOUT 
ESCAPES 


ESCAPES 


TOTALS WITH 
ESCAPES 


ROLL 
0) 


UNE 
(2) 


CLASS OF PROPERTY 
(3) 


TOTAL COUNTY 
(■») (5) (6) 




1 


LAND 

A. MINERAL RIGHTS IF SHOWN SEPARATELY ON THE ROLL 


16,168,141,551 


228,543,964 






1A 


16,396,685,515 




2 


IMPROVEMENTS 
A. FIXTURES IF SHOWN SEPARATELY ON THE ROLL 


27,501,928,544 


199,937,437 


^ 


-1 
_l 


2 


27,701,865,981 


o 

DC 
D 


3 


OTHER TANGIBLE PERSONAL PROPERTY 
EXCLUDE DOCUMENTED VESSELS ASSESSED AT 4% 


454,877,145 





454,877,145 


UJ 

DC 
=3 

o 


4 


TOTAL TANGIBLE (SUM OF ALL ENTRIES ABOVE) 


44,124,947,240 


428,481,401 


44,553,428,641 


UJ 
CO 


5A 


EXEMPTIONS: 

A. HOMEOWNERS' PROPERTY TAX EXEMPTION (57,000 MAX.) 

B. ALL OTHER ENROLLED EXEMPTIONS 


688,249,880 
1,369,596,673 


457,776 


688,707,656 




5B 


1,369,596,673 




6 


TOTAL TANGIBLE MINUS "OTHER" EXEMPTIONS 
(LINE 4 MINUS LINE 5B) 


42,. 755,350, 567 


428,481,401 


43,183,831,968 




7 


LAND 
A. MINERAL RIGHTS IF SHOWN SEPARATELY ON THE ROLL 


234,137,672 


99,638,235 




£ 


7A 


333,775,907 




8 


IMPROVEMENTS 
A. FIXTURES IF SHOWN SEPARATELY ON THE ROLL 


2,401,637,854 


285,393,106 




! 2S 


8A 


2,687,030,960 


: u> o 


9 


OTHER TANGIBLE PERSONAL PROPERTY 
EXCLUDE DOCUMENTED VESSELS ASSESSED AT 4% 


1,938,776,611 


210,936,062 


2,149,712,673 


i ot O 


10 


TOTAL TANGIBLE (SUM OF ENTRIES ON LINES 7, 8, AND 9) 


4,574,552,137 


595,967,403 


5,170,519,540 


1 DO 

1 F- UJ 

5 f?L 


11A 


EXEMPTIONS: 

A. HOMEOWNERS' PROPERTY TAX EXEMPTION (S7.CC0 MAX.) 

B. ALL OTHER ENROLLED EXEMPTIONS 


60,544 
32,969 


37,721,363 


60,544 


S5 


11B 


37,754,332 


5 


12 


TOTAL TANGIBLE MINUS "OTHER" EXEMPTIONS 
(LINE 10 MINUS LINE 118) 


4,574,519,168 


558,246,040 


5,132,765,208 




13 


LAND (SUM OF ENTRIES ON LINES 1 AND 7) 
A. MINERAL RIGHTS (SUM OF ENTRIES ON LINES 1A AND 7A) 


16,402,279,223 


328,182,199 






13A 


16,730,461,422" 




14 


IMPROVEMENTS (SUM OF ENTRIES ON LINES 2 AND 8) 
A. FIXTURES (SUM OF ENTRIES ON LINES 2A AND 8A) 


29,903,566,398 


485,330,543 






14A 


30,388,896,941 




15 


OTHER TANGIBLE PERSONAL PROPERTY 
(SUM OF ENTRIES ON LINES 3 AND 9) 


2,393,653,756 


210,936,062 


2,604,589,818 


1 

i- 


16 


TOTAL TANGIBLE (SUM OF ENTRIES ON LINES 4 AND 10 
OR ENTRIES ON LINES 13 THRU 15) 


48,699,499,377 


1,024,448,804 


49,723, §48, 181 


17A 


EXEMPTIONS: 

A. HOMEOWNERS' (TOTAL OF LINES 5A AND 11A) 

B. ALL OTHER (TOTAL OF LINES 5B AND 11B) 


688,310,424 
1,369,629,642 


457,776 
37,721,363 


688,768,200 




17B 


1,407,351,005 




18 


TOTAL TANGIBLE MINUS "OTHER" EXEMPTIONS 
(LINE 16 MINUS LINE 17B) 


47,329,869,735 


986,727,441 


48, 316, 597, 176 



RM R-801 REV. 27 (5-90) 



37 



1990-91 Penals: 8,888,317 



COUNTY 



SAN FRANCISCO 



TYPE, NUMBER, AND ASSESSED VALUES OF ALL PRIVATELY — OWNED PROPERTIES 
EXEMPT FROM TAXATION AND SIMILAR DATA FOR REIMBURSABLE EXEMPTIONS 





SECURED 


UNSECURED 


TOTAL 


LINE 
NQ TYPE 


NUMBER 


TOTAL 
TANGIBLE 
PROPERTY 


NUMBER 


TOTAL 
TANGIBLE 
PROPERTY 


NUMBER 


TOTAL 
TANGIBLE 
PROPERTY 


WELFARE AND RELIGIOUS 

PROPERTIES 

(Const.. Art. XIII, Sec 4b) 

1. Private and Parochial schools 
of leae than collegiate grade. 


11 


5,986,487 







11 


5,986,487 


2. Hospitals 


56 


366,943,219 







56 


366,943,219 


3. Other religious and charitable 
properties. 


748 


669,563,669 


1 


32,969 


749 


669,596,538 


4. Religious properties 
(R 4 TC Sec. 207) 


384 


136,462,530 







384 


136,462,530 


ALL OTHER PROPERTIES 

(Const., Art. XIII) 
5. Homes of totally disabled and 
blind veterans (Sec 4a) 
Not over $40000 


33 


2,525,484 






33 


2,525,484 


Over $40,000 


57 


2,525,484 







57 


2,525,484 


6. Other veterans' properties 
(Sec. 3, o, p, q, r.) 


2 


5,954 





S 


2 


5,954 


7. Total veterans' properties 
(Line 5 plus Line 6) 


92 


5,056,922 







92 


5,056,922 


a Churches (Sec 3f & 4d) 


218 


48,645,256 







218 


48,645,256 


9. Privately owned colleges 


51 


130,109,449 







51 


130,109,449 


10. Low valued property 
(Sec. 7) (See Instructions) 

















11. Totals Lines 1 — 6 & 8 — 10 


156 


1,362,767,53 


Z 1 


32,969 


1561 


L.362,800,501 


REIMBURSABLE EXEMPTIONS 
12. Homeowners' 
(Sec 218, R 4 TC) 


98,472 


688,249,880 


9 


60,544 


98,481 


688,310,424 


Excluded above 
13. Cemetery 


1 


113,897 







1 


113,897 


Other (Specify) 
14. 


10 


6,715,244 







10 


6,715,244 








































"" 




ORM R-802 REV. 28 (5-90). 




1,369,596,673 
38 




32,969 




1,369,629,642 



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BINDERS LTD 

. UTICA OMAH '. NE 

2006